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Activity Cost $ Accounting & legal $ 9 0 0 Advertising $ 1 5 0 Bank charges $ 3 5 Continuing education $ 4 5

Activity Cost $
Accounting & legal $900
Advertising $150
Bank charges $35
Continuing education $450
Depreciation $11800
Food expenses $5500
Ins. Building/property $860
Ins. Officer bond $120
Ins. Gen. liability $2190
Ins. Workers comp $400
Interest expense $13085
Payroll -wages $109500
Payroll- taxes $9475
Repair & maintenance $5950
Sanitation service $2435
Supplies- cleaning $365
Supplies- programme /art $3675
Supplies- office $2900
Telephone $1060
assign th costs in cost pool and caluclate the total cost for each pool. calculate the activity rate for each cost pool. create a table detailing the activity cost pools reated cost driver , activity usage by the pool,total activity costs, and activity rates. you will develop actvity rates that will allocate costs to kindergarden programme and tenannts only . show all calculation. its a kindergarden and you provide food that is included in tution fee and share the builfdng with two other school district and head start tenant but you pay all the utilites bills, manintance etc.revenue from tutin care-$28530, toddler care- $68710, pre-k care -$62650, rent revnue school district $4200, headstart- $6360. keeping in mind hourly childcare srates are $2 for infant crae, 1.75 for todller and pre- k care . kindergaden uses 850 square foot for infant care and 1375 square footage for toddler and pre-k . however the school district and head start uses 1750 and 2650 square footage. kindergaredn charges lease rate $20 per 100 square feet to headstar and school district.

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