Fields & Maaner PLC a consulting firm uses an activity-based costing in which there are three activity cost pools. The company has provided the
following data concerning its costs and its activity based costing system:

Costs:

Wages and salaries

$560000

Travel expenses

140000

Other expenses

140000

Total

$840000

Distribution of resource consumption:

Working On

Business

Activity Cost Pools

Engagements

Development

Other

Total

Wages and salaries

45%

25%

30%

100%

Travel expenses

60%

30%

10%

100%

Other expenses

30%

30%

40%

100%

Required:

a. How much cost in total would be allocated to the Working On Engagements activity cost pool?

b. How much cost in total would be allocated to the Business Development activity cost pool?

c. How much cost in total would be allocated to the Other activity cost pool?