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Foster Florist specializes in large floral bouquets for weddings and business parties. They are using ABC Costing and their main cost pools are making bouquets and then delivering these bouquets. They provided the following data concerning its annual overhead costs in its' activity based costing system: Overhead costs: Wages and salaries Other expenses Total $ 175,000 137,000 $312,000 Distribution of resource consumption: Activity Cost Pools Making Bouquets 508 20% Wages and salaries Other expenses Delivery 35% 70% Other 15% 10% Total 100% 100% The "Other activity cost pool consists of the costs of idle capacity and organization-sustaining costs. The amount of activity for the year is as follows: Activity Cost Pool Making bouquets Delivery Activity 82,660 bouquets 16,100 deliveries What would be the total overhead cost per bouquet delivery be according to the activity-based costing system? In other words, what would be the overall activity rate for the deliveries activity cost pool? (Round to the nearest whole cent.) Scrappy's Skateboards, Inc. is using (ABC) activity-based costing to compute product margins on their most popular skateboards: Standard Board (SBO) and Custom Board (SB5). Scrappy's has three basic activity cost pools which are "Assembly", "Supervising" and "Other". The overhead costs have been allocated to these three activity cost pools. These costs are listed below: Assembly $ 3,870 Supervising $25,000 Other $11,500 Assembly costs are assigned to products using machine-hours (MHS) and Supervising costs are assigned to products using the number of batches. The costs in the Other activity cost pool are not assigned to products. Activity data appear below: Product MO Product M5 MHS (Assembly) 8,500 500 9,000 Batches (Supervising) 500 500 1,000 Total Furthermore, the sales revenue and direct cost data (i.e. Direct Materials, Direct Labor) are combined with Assembly and Supervising costs to determine product margins. Sales (total) Direct materials (total) Direct labor (total) Product Product SBO SB5 $81,500 $95,400 $29,600 $32,500 $28,900 $42,800 Given this information, what is the product margin for their custom boards (SB5) under activity-based costing