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The distribution of resource consumption across the activity cost pools is as follows: Travel 508 70% 608 Pickup and Delivery 358 58 158 Customer Service

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The distribution of resource consumption across the activity cost pools is as follows: Travel 508 70% 608 Pickup and Delivery 358 58 158 Customer Service 10% 08 08 Other 5% 25 25% Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Totals 1008 1008 100% 0% 0% 08 08 20% 5% 908 30% 60% 108 50% 358 100% 1008 1008 Required: Complete the first stage allocations of costs to activity cost pools. Pickup and Customer Travel Delivery Service Other Tot Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost SecuriCorp operates a fleet of armored cars that make scheduled pickups and deliveries in the Los Angeles area. The company is mplementing 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 po 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 ottice expenses Administrative expenses Total cost $1,060,000 490,000 370,000 400,000 260,000 560,000 $3,140,000 The distribution of resource consumption across the activity cost pools is as follows: Driver and guard wages Vehiele operating expense Vehicle depreciation Customer representative salaries and expenses office expenses Administrative expenses Travel 50 705 600 Pickup and Customer Delivery Service 351 105 50 08 150 08 Other 58 250 258 Totala 1000 1004 1001 01 05 09 200 50 900 300 604 10: 505 350 1008 1000 1001

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