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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 $2.060.000 The distribution of resource consumption across the activity cost pools is as follows: Pickup and Delivery 351 Customer Service 19% Other 58 Travel 501 70% 604 Totals 100 100% 1005 55 254 154 25$ Driver and quard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses office expenses Administrative expenses 104 99% 304 20 55 os 100 100 100 58 35% 604 Pickup and Delivery Customer Service 10% Other Travel 50% 70% 604 35% 54 15$ ON Totals 100% 100% 100% 25% 25$ 09 Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses 904 10 es 3es 504 100% 100% 100% 600 35 Required: Complete the first stage allocations of costs to activity cost pools. Pickup and Delivery Customer Service Travel Other Totals 0 Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost 0 % 0 % 0 % 0 % 0

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