SecuriCorp operates a fleet of armored cars that make scheduled pickups and deliveries in the Los...

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Accounting

SecuriCorp operates a fleet of armored cars that make scheduledpickups and deliveries in the Los Angeles area. The company isimplementing an activity-based costing system that has fouractivity cost pools: Travel, Pickup and Delivery, Customer Service,and Other. The activity measures are miles for the Travel costpool, number of pickups and deliveries for the Pickup and Deliverycost pool, and number of customers for the Customer Service costpool. The Other cost pool has no activity measure because it is anorganization-sustaining activity. The following costs will beassigned using the activity-based costing system:

Driver and guard wages$920,000
Vehicle operating expense350,000
Vehicle depreciation230,000
Customer representative salaries and expenses260,000
Office expenses120,000
Administrative expenses420,000
Total cost$2,300,000

The distribution of resource consumption across the activitycost pools is as follows:

TravelPickup
and
Delivery
Customer
Service
OtherTotals
Driver and guard wages50%35%10%5%100%
Vehicle operating expense70%5%0%25%100%
Vehicle depreciation60%15%0%25%100%
Customer representative salaries and expenses0%0%90%10%100%
Office expenses0%20%30%50%100%
Administrative expenses0%5%60%35%100%

Required:

Complete the first stage allocations of costs to activity costpools.

Pickup andCustomer
TravelDeliveryServiceOtherTotals
Driver and guard wages$0
Vehicle operating expense0
Vehicle depreciation0
Customer representative salaries andexpenses0
Office expenses0
Administrative expenses0
Total cost$0$0$0$0$0

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