a. Indentify the broad activity categories and create cost pools by assigning the costs from Table 2 to the pools.

Table 2 Operating Expenses Accounting &Iegal Advertising Bank charges Continuing education Depreciation Food expense Ins. - Bldg/property Ins.Ofcerbond Ins. Gen. liability Ins. -Workers comp Interest expense Payroll wages* Payrolltaxes* Repairs 3L maintenance Sanitation Service Supplies - Cleaning Supplies - Program/art Supplies - Ofce Telephone Utilities Water/sewer TOTAL EXPENSES *See detail inTablel