Help Save 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 Vehicle operating expense Vehicle depreciation $1,140,000 570,000 450,000 480,000 and expenses office expenses Administrative expenses Total cost 340,000 640,000 $3,620,000 The distribution of resource consumption across the activity cost pools is as follows: Pickup Custoner ther 50s 701 601 108 0t 100 100 100 Driver and guard wages 50 251 25% Vehicle operating expense Customer representative salaries and office expenses le depreciation 15% 100% 100 100 08 20% 58 908 30% 60% 108 50% 358 28