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:

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?

\begin{tabular}{|c|c|c|c|c|} \hline Front office personnel (desk, clerks, & etc.) & $8,e & & \\ \hline Administrative and executive salaries & & 4,6 & & \\ \hline Interest on resort purchase & & 3,6 & & \\ \hline Advertising & & & & \\ \hline Housekeeping & & & & \\ \hline Depreciation on reservations computer & & & & \\ \hline Room maintenance & & & & \\ \hline Carpet-cleaning contract & & & & \\ \hline Contract to repaint rooms & & & & \\ \hline & & $18, & & \\ \hline Pine Valley & Oak Glen & Mimosa & Birch Glen & Total \\ \hline Revenue (000s) & $7,995 & $8,857 & $6,550 & $28,752 \\ \hline Square feet & 76,599 & 41,774 & 83,664 & 257,512 \\ \hline Rooms & 122 & 66 & 174 & 448 \\ \hline Assets (000s) & $136,745 & $72,355 & $57,499 & $358,944 \\ \hline \end{tabular} \begin{tabular}{|l|l|} \hline Allocation Base & Total \\ \hline Revenue & \\ \hline Square feet & \\ \hline Number of rooms \\ \hline Assets \end{tabular}