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.)	$	9,200
Administrative and executive salaries		5,200
Interest on resort purchase		4,200
Advertising		1,200
Housekeeping		3,200
Depreciation on reservations computer		680
Room maintenance		920
Carpet-cleaning contract		74
Contract to repaint rooms		520
Costs to be allocated	$	25,194

	Pine Valley		Oak Glen		Mimosa		Birch Glen		Total
Revenue (000s)	$	6,550	$	9,195	$	8,977	$	8,950	$	33,672
Square feet		56,675		77,799		42,974		84,864		262,312
Rooms		98		134		78		186		496
Assets (000s)	$	93,545	$	137,945	$	73,555	$	58,699	$	363,744

Required:

1.

Based on annual revenue, what amount of the central office costs are allocated to each resort? (Do not round intermediate calculations. Enter your answers in thousands rounded to the nearest dollar.)

	pine valley	oak glen	mimosa	birch glen	total
allocated cost

2.

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.)

allocation base	total
revenue
square feet
number of rooms
assests

3.	Using the cost pool system in requirement 2, how much of the central office costs would be allocated to each resort? (Do not round intermediate calculations. Enter your answers in thousands rounded to the nearest dollar.)

allocation base	pine walley	oak glen	mimosa	birch glen	total
revenue
square feet
number of rooms
assests
total cost allocted