Exercise 7-2 (Algo) First Stage Allocation (LO7-2] SecuriCorp operates a fleet of armored cars that make scheduled pickups and deliveries in the Los Angeles area. The company is implementing an activity-based costing system that has four activity cost pools: Travel, Pickup and Delivery, Customer Service, and Other. The activity measures are miles for the Travel cost pool, number of pickups and deliveries for the Pickup and Delivery cost pool, and number of customers for the Customer Service cost pool. The Other cost pool has no activity measure because it is an organization-sustaining activity. The following costs will be assigned using the activity-based costing system: $ 1,180,000 610,000 490,000 Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost 520,000 380,000 680,000 $ 3,860,000 The distribution of resource consumption across the activity cost pools is as follows: Travel 50% 70% 60% Pickup and Delivery 35% 5% 15% Customer Service 10% 08 0% Other 5% 25% 25% Totals 100% 100% 100% Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses 0% 0 % 0 % 0% 20% 5% 90% 308 608 10% 50% 35% 100% 1008 1008 Required: Complete the first stage allocations of costs to activity cost pools. Travel Pickup and Delivery Customer Service Other Totals $ 0 0 0 Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost 0 0 0 $ 0 $ 0 $ 0 $ 0 $ 0 Exercise 7-4 (Algo) Second-Stage Allocation (LO7-4] Klumper Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains the following six activity cost pools and activity rates: Activity Cost Pool Supporting direct labor Machine processing Machine setups Production orders Shipments Product sustaining Activity Rates $ 8 per direct labor-hour $ 4 per machine-hour $ 50 per setup $ 170 per order $ 130 per shipment $ 825 per product Activity data have been supplied for the following two products: Total Expected Activity K425 M67 200 2,000 975 40 30 2 9 2 18 2 2 2 Number of units produced per year Direct labor-hours Machine-hours Machine setups Production orders Shipments Product sustaining 2,600 Required: How much total overhead cost would be assigned to K425 and M67 using the activity-based costing system? K425 M67 Activity Cost Pool Supporting direct labor Machine processing Machine setups Production orders Shipments Product sustaining Total overhead cost $ 0 $ 0