Swanson Manufacturing uses activity$-$based management to analyze the cost of non$-$value$-$added activities across its value chain.

The company's annual budgeted costs in its Human Resources Department $($HR$)$ total $$5$ million.

This amount is allocated to $3$ cost pools, as follows:

$(1)20\%$ to Hiring & Recruiting

$(2)50\%$ to Payroll

$(3)30\%$ to Employee Benefits

There are $3$ activity cost drivers associated with HR$\text{'}$s $3$ cost pools:

$(1)$ travel

$(2)$ information processing

$(3)$ professional development.

These activities drive each of HR$\text{'}$s cost pool amounts as follows:

Hiring & Recruiting Cost Pool Drivers $--70\%$

travel activities $--12\%$

Information processing activities $--18\%$

Professional development activities Payroll Cost Pool Drivers $--10\%$

Travel activities $--65\%$

Information processing activities $--25\%$

Professional development activities Employee Benefits Cost Pool Drivers $--10\%$

Travel activities $--30\%$

Information processing activities $--60\%$

Professional development activities Of the hiring & recruiting cost pool:

below are the answers, please explain steps....

$$700,000$ is associated with travel activities

$$120,000$ is associated with information processing activities

$$180,000$ is$$associated with professional development activities.