9. Pastel care provides interior design and office layout services to commercial clients. Pastel care uses activity-based costing to bid on jobs and to evaluate their profitability. Pastel care reports the following budgeted annual costs: Wages and salaries Rs 4 60,000 Depreciation Rs 82,000 Supplies Rs 120,000 Other overhead Rs 300.000 Total overhead costs Rs 962,000 John Gilroy, controller of Pastel care, has established four activity cost pools and the following budgeted activity for each cost pool: Activity Cost Pool Activity Measure Total Activity for the Year Estimating jobs Number of jobs estimates 250 estimates Interior design Direct labor-hours 10,000 direct labor-hours Office layout layout hours 500 design hours Other Facility-sustaining costs that Not applicable are not allocated to jobs Gilroy estimates that Pastel care's costs are distributed to the activity-cost pools as follows: Estimating Jobs Interior design office layout Other Total Wages and salaries 5% 70% 15% 10% 100% Depreciation 10% 65% 10% 15% 100% Supplies 0% 100% 0% 0% 100% Other overhead 15% 50% 20% 15% 100% Sunset Office, a new development in a nearby community, has contacted Pastel care to provide an estimate on interior design and Office layout. The job is estimated to require a single design requiring 40 design hours in total and 250 direct labor-hours annually. Pastel care has a policy of pricing estimates at 160% of cost. a) Allocate Pastel care's costs to the activity-cost pools and determine the activity rate for each pool. b) Estimate total cost for the Sunset Office job. How much would Pastel care bid to perform the job