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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

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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 Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses office expenses Administrative expenses Total cost $ 880,000 310,000 190,000 220,000 80,000 380,000 $2,060,000 The distribution of resource consumption across the activity cost pools is as follows: Pickup and Customer Travel Delivery Service Other Driver and guard wages 500 350 101 58 Vehicle operating expense 700 50 os 250 Vehicle depreciation 608 15 0 25$ Customer representative salaries and expenses OS 08 900 105 office expenses 08 201 308 50 Administrative expenses 00 55 601 354 Totals 1000 1008 1000 100N 1000 1000 The distribution of resource consumption across the activity cost pools is as follows: Driver and guard vages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses ottice expenses Administrative expenses Travel 508 700 600 Pickup and Delivery 35$ 58 155 Customer Service 108 03 08 Other 55 258 25+ Total 1008 1003 1000 0 ON ON 00 201 58 908 301 101 501 35 1008 100+ 1000 609 Required: Complete the first stage allocations of costs to activity cost pools. Travel Pickup and Delivery Customer Service Other Totals Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost

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