SecuriCorp operates a fleet of armored cars that make scheduled pickups and deliveries in the Los Angeles area. The company is implementing an activity-based costing system that has four activity cost pools: Travel, Pickup and Delivery, Customer Service, and Other. The activity measures are miles for the Travel cost pool, number of pickups and deliveries for the Pickup and Delivery cost pool, and number of customers for the Customer Service cost pool. The Other cost pool has no activity measure because it is an organization-sustaining activity. The following costs will be assigned using the activity-based costing system:

Driver and guard wages

$

1,200,000

Vehicle operating expense

630,000

Vehicle depreciation

510,000

Customer representative salaries and expenses

540,000

Office expenses

400,000

Administrative expenses

700,000

Total cost

$

3,980,000

The distribution of resource consumption across the activity cost pools is as follows:

Travel

Pickup

and

Delivery

Customer

Service

Other

Totals

Driver and guard wages

50

%

35

%

10

%

5

%

100

%

Vehicle operating expense

70

%

5

%

0

%

25

%

100

%

Vehicle depreciation

60

%

15

%

0

%

25

%

100

%

Customer representative salaries and expenses

0

%

0

%

90

%

10

%

100

%

Office expenses

0

%

20

%

30

%

50

%

100

%

Administrative expenses

0

%

5

%

60

%

35

%

100

%

Required:

Complete the first stage allocations of costs to activity cost pools.