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Front office personnel (desk, clerks, etc.)$ 13,000Administrative and executive salaries6,000Interest on resort purchase5,000Advertising600Housekeeping4,000Depreciation on reservations...

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Accounting

Front office personnel $($ desk $,$ clerks, etc. $)$ $ $13, 000$ Administrative and executive salaries $6, 000$ Interest on resort purchase $5, 000$ Advertising $600$ Housekeeping $4, 000$ Depreciation on reservations computer $80$ Room maintenance $1, 300$ Carpet $-$ cleaning contract $50$ Contract to repaint rooms $600$ $ $30, 630$

Pine ValleyOak GlenMimosaBirch GlenTotalRevenue $(000$ s $)$ $ $9, 750$ $ $14, 570$ $ $16, 140$ $ $11, 935$ $ $52, 395$ Square feet $65, 84590, 92049, 59599, 310305, 670$ Rooms $8612266174448$ Assets $(000$ s $)$ $ $109, 605$ $ $162, 315$ $ $85, 900$ $ $68, 255$ $ $426, 075$

Required:

Based on annual revenue, what amount of the central office costs are allocated to each resort?

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?

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

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