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.)	$	11,500
Administrative and executive salaries		5,500
Interest on resort purchase		4,500
Advertising		600
Housekeeping		3,500
Depreciation on reservations computer		80
Room maintenance		1,150
Carpet-cleaning contract		50
Contract to repaint rooms		550
Costs to be allocated	$	27,430

	Pine Valley		Oak Glen		Mimosa		Birch Glen		Total
Revenue (000s)	$	8,750	$	13,075	$	14,485	$	10,710	$	47,020
Square feet		63,250		87,330		47,635		95,415		293,630
Rooms		86		122		66		174		448
Assets (000s)	$	105,290	$	155,900	$	82,510	$	65,575	$	409,275

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.)

	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.)

	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.)