Exercise 7-2 First-Stage Allocation in a Service Company (LO2] Help se 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 Othe The activity measures are kilometres for the Travel cost pool, number of pickups and deliveries for the Pickup and Delivery cost po and number of customers for the Customer Service cost pool. The Other cost pool has no activity measure. The following costs will assigned using the ABC system: $ Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses 382,000 298,000 164,000 194,000 47,000 368,000 Total cost $1,953,000 The distribution of resource consumption across the activity cost pools is as follows: Other Pickup and Customer Travel Delivery Service 35% 40% 15% 75% 0% 70% 10% Totals 100% 10% 5% 20% 20% 100% 100% 0% 20% 45% 100% 100% Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses 0% 20% 10% 100% 40% frontal front The distribution of resource consumption across the activity cost pools is as follows: Help Save Pickup and Customer Travel Delivery Service 40% 15% 75% 5% 70% 10% 35% Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Other 0% 10% 20% 20% Totals 100% 100% 100% 0% 30% 20% 10% 35% 50% 20% 45% 48% 100% 100% 100% Required: Carry out the first stage allocations of costs to activity cost pools. (Do not leave any empty spaces; input a 0 wherever it is required.) Pickup and Delivery Customer Service Other Totals Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost