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 with 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

$$860,000$

$290,000$

$170,000$

$200,000$

$60,000$

$360,000$

$$1,940,000$

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

Required:

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