$1$ Exercises $18-41($Static$)$ Allocation of Central Costs; Profit Centers $[$LO $18-3]$

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 $(000$s omitted$)$ were as follows:

$\backslash$table$[[$Front office personnel $($desk$,$ clerks, etc.$),$$$8,000$