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ABC Company is a small business consulting firm and applies activity-based costing. Travel to jobs is based on the number of miles driven. It is

ABC Company is a small business consulting firm and applies activity-based costing. Travel to jobs is based on the number of miles driven. It is estimated that the cost of travel to jobs is $40,000 for the coming year and the estimated number of miles driven will be 100,000 miles. Compute the activity rate for travel to jobs.

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