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.)	$	12,100
Administrative and executive salaries		5,700
Interest on resort purchase		4,700
Advertising		600
Housekeeping		3,700
Depreciation on reservations computer		80
Room maintenance		1,210
Carpet-cleaning contract		50
Contract to repaint rooms		570
	$	28,710

	Pine Valley		Oak Glen		Mimosa		Birch Glen		Total
Revenue (000s)	$	9,150	$	13,675	$	15,150	$	11,205	$	49,180
Square feet		64,290		88,765		48,415		96,950		298,420
Rooms		86		122		66		174		448
Assets (000s)	$	107,015	$	158,465	$	83,855	$	66,630	$	415,965

Required:

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? Answer should be numeric value and in thousands of dollars.

Allocation Base	Total
Revenue	?
Square feet	?
Number of rooms	?
Assets	?

3. Using the cost pool system in requirement 2, how much of the central office costs would be allocated to each resort?