=+Family Supermarkets (FS) has decided to increase the size of its Adelaide store. It wants information about the profitability of individual product lines: soft drinks, fresh produce and packaged food.

FS provides the following data for 2014 for each product line:

Soft drinks Fresh produce Packaged food Revenues $317 400 $840 240 $483 960 Cost of goods sold $240 000 $600 000 $360 000 Cost of bottles returned $4 800 $0 $0 Number of purchase orders placed 144 336 144 Number of deliveries received 120 876 264 Hours of shelf-stocking time 216 2 160 1 080 Items sold 50 400 441 600 122 400 FS also provides the following information for 2014:

Activity (1) Description of activity (2)

Total support costs

(3)

Cost-allocation base

(4)