Total costs and distribution of resource consumption across activity cost pools: 5 Activity Cost Pools Customer Product Customer 6 Total Cost Orders Development Relations Other Total 7 Production Department: 8 Indirect factory wages $400,000 50% 30% 15% 5% 100% 9 Factory equipment depreciation 150,000 55% 30% 0% 15% 100% 10 Factory utilities 120,000 59% 34% 0% 7% 100% 11 Factory property taxes and insurance 75,000 57% 33% 0% 10% 100% 12 13 General Administrative Department: 14 Administrative wages and salaries 275,000 20% 10% 40% 30% 100% 15 Office equipment depreciation 40,000 32% 16% 15% 37% 100% 16 Adminstrative property taxes and insurance 60,000 0% 0% 0% 100% 100% 17 18 Marketing Department: 19 Marketing wages and salaries 150,000 20% 10% 40% 30% 100% 20 Selling expenses 100,000 32% 16% 15% 37% 100% 21 22 Required: 23 Use the data to complete a First-Stage Allocation to Activity Cost Pools. 24 When completing the table, copy formulas as approriate. 25 26 (Use cells A5 to G20, as well as the "Chart of Accounts" tab for cell referencing and/or formulas needed to complete this question.) 27 28 Activity Cost Pools Product Customer 20 Customer Orders Development Relations Other Total 30 Production Department: 31 Indirect factory wages 32 Factory equipment depreciation 33 Factory utilities + 34 Factory property taxes and insurance 35 36 General Administration Department: 37 Administrative wages and salaries 38 Office equipment depreciation 39 Adminstrative property taxes and insurance 40 41 Marketing Department: 42 Marketing wages and salaries 43 Selling expenses 44 Total 45