Customer representative salaries and expenses.. Chapter 7 Activity-Based Costing: A Tool to Aid Decision Making EXERCISE 7-2 First-Stage Allocation in a Service Company [LO2] MobileCash Corporation operates a fleet of armoured cars that make scheduled pickups and deliveries for its customers. The company is implementing an ABC system that has four activity cost pools: Travel. Pickup and Delivery, Customer Service, and other. The activity measures are kilometres for the Travel cost pool , number of pickups and deliveries for the Pickup and Delivery cost pool, and number of cus- tomers for the Customer Service cost pool. The Other cost pool has no activity measure. The following costs will be assigned using the ABC system: Driver and guard wages. Vehicle operating expense. Vehicle depreciation. ... Customer representative salaries and expenses Office expenses Administrative expenses Total cost $ 840,000 270.000 150,000 180.000 40.000 340,000 $1,820,000 The distribution of resource consumption across the activity cost pools is as follows: Travel Customer Service Other Driver and guard wages. Vehicle operating expense. Vehicle depreciation Pickup and Delivery 45% 5% 10% 0% 25% 5% 40% 75% 70% 05 0% 0% 5% 20% 10% 0% 0% 85% 35% 55% 20% Office expenses.. Administrative expenses 1556 40% 40% Required: Carry out the first-stage allocations of costs to activity cost pools as illustrated in Exhibit 7-7. EX