Woodland Hotels Incorporated 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.)	$ 10,300
Administrative and executive salaries	5,100
Interest on resort purchase	4,100
Advertising	600
Housekeeping	3,100
Depreciation on reservations computer	80
Room maintenance	1,030
Carpet-cleaning contract	50
Contract to repaint rooms	510
	$ 24,870

	Pine Valley	Oak Glen	Mimosa	Birch Glen	Total
Revenue (000s)	$ 7,950	$ 11,880	$ 13,160	$ 9,730	$ 42,720
Square feet	61,180	84,455	46,055	92,220	283,910
Rooms	86	122	66	174	448
Assets (000s)	$ 101,840	$ 150,770	$ 79,775	$ 63,380	$ 395,765

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?