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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:

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.) $ 8,200
Administrative and executive salaries 4,200
Interest on resort purchase 3,200
Advertising 700
Housekeeping 2,200
Depreciation on reservations computer 180
Room maintenance 820
Carpet-cleaning contract 54
Contract to repaint rooms 420

Costs to be allocated $ 19,974

Pine Valley Oak Glen Mimosa Birch Glen Total
Revenue (000s) $ 5,550 $ 8,195 $ 8,877 $ 6,950 $ 29,572
Square feet 55,675 76,799 41,974 83,864 258,312
Rooms 88 124 68 176 456
Assets (000s) $ 92,545 $ 136,945 $ 72,555 $ 57,699 $

359,744

Suppose that the current method 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? (Enter your answers in thousands of dollars.)

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