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 eaclh 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 $ 8,600 4,300 3,300 600 2,300 80 860 50 430 $20,520 Pine Birch Glen Total Valley Oak Glen Mimosa $ 5,950 8,890$9,850 7,285$31,975 78,75542,945 86,025 264,755 448 $94,935 $140,595 $ 74,380 59,125 $369,035 Revenue (000s) Square feet Rooms Assets (000s) 57,030 86 122 174 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