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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 $1,180,000 610,000 490,000 520,000 380,000 680,000 $3,860,000 The distribution of resource consumption across the activity cost pools is as follows: Pickup and Travel SO 700 601 Delivery 350 50 150 Customer Service 109 ON 01 Other 58 250 250 Totals 1001 1009 1008 Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Ottice expenses Administrative expenses 09 0 0 06 201 900 304 600 100 500 1000 2004 1001 Pickup and Delivery Casteet Service Travel Other Totals D 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 $ ols 0 $ 0 $

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