Woodland Hotels Inc. operates four resorts in the heavily wooded areas of northern California. The resorts are named after the predominant trees at the resort: Pine Valley, Oak Glen, Mimosa, and Birch Glen. Woodland allocates its central office costs to each of the four resorts according to the annual revenue the resort generates. For the current year, the central office costs (000s omitted) were as follows: Front office personnel (desk, clerks, etc.) Administrative and executive salaries Interest on resort purchase Advertising Housekeeping Depreciation on reservations computer Room maintenance Carpet-cleaning contract Contract to repaint rooms $ 9,200 4,600 3,600 600 2,600 80 920 50 460 $22,110 Revenue (000s) Pine Valley $ 6,550 $ 9,790 Birch Glen Oak Glen Mimosa $ 10,845 Total $ 8,020 Square feet Rooms 58,585 86 80,910 44,125 Assets (000s) $ 97,525 122 $144,440 66 88,390 174 $ 35,205 272,010 448 $ 76,425 $ 60,745 $379,135 Required: 1. Based on annual revenue, what amount of the central office costs are allocated to each resort? 2. Suppose that the current methods were replaced with a system of four separate cost pools with costs collected in the four pools allocated on the basis of revenues, assets invested in each resort, square footage, and number of rooms, respectively. Which costs should be collected in each of the four pools? 3. Using the cost pool system in requirement 2, how much of the central office costs would be allocated to each resort