Findt & Thompson 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: 
Distribution of resource consumption: 
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?
Definitions:
Epiphyseal Plate
A layer of cartilage located at the ends of long bones where bone growth occurs in children and adolescents.
Fibula
A slender bone located on the lateral side of the tibia, in the lower leg, playing an important role in stabilizing the ankle and supporting lower leg muscles.
Spica Cast
A type of cast used to immobilize parts of the body, usually after a fracture or surgery, extending from the chest down to the affected limb or limbs.
Hypocalcemia
A condition characterized by lower than normal levels of calcium in the blood, which can lead to muscle spasms and cardiac issues.
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