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 $ 980,000 410,000 290,000 320,000 180,000 480,000 $2,660,000 Total cost The distribution of resource consumption across the activity cost pools is as follows: Travel 508 70% 608 Pickup and Delivery 35% 5% 15% Customer Service 10% 0% 0% Other 58 25% 258 Totals 1008 100% 1008 Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses office expenses Administrative expenses 08 03 0% 0 % 20% 5% 908 30% 60% 108 509 35% 100% 100% 100% Required: Complete the first stage allocations of costs to activity cost pools. Pickup and Delivery Customer Service Travel Other Totals Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost