Exercise 7-2 First Stage Allocation (L07-2) 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: Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost $ 920,000 350,000 230,000 260,000 120,000 420,000 $2,300,000 The distribution of resource consumption across the activity cost pools is as follows: Pickup and Customer Travel Delivery Service Other Driver and quard wages SON 355 108 58 Vehicle operating expense 700 50 OS 250 Vehicle depreciation 608 150 251 customer representative salaries and expenses OS 05 905 100 otrice expenses ON 201 300 500 Administrative expenses 50 601 350 Totals 100N 1000 1001 1001 100 1001 ON Required: Complete the first stage allocations of costs to activity cost pools Required: Complete the first stage allocations of costs to activity cost pools. Pickup and Delivery Customer Service Other Totals Travel $ OOOO Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cos wa $