Benny Company provides housecleaning services to its clients. The company uses an activity-based costing system for its overhead costs. The company has provided the following data from its activity-based costing system.

Activity Cost Pool	Total Cost	Total Activity
Cleaning	$101,574	16,200	hours
Job support	32,724	1,800	jobs
Client support	5,472	320	clients
Other	100,000	Not applicable
Total	$239,770

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. One particular client, the Smith family, requested 32 jobs during the year that required a total of 192 hours of housecleaning. For this service, the client was charged $2,200. Required: a. Using the activity-based costing system, compute the client margin for the Smith family. Round off all calculations to the nearest whole cent. b. Assume the company decides instead to use a traditional costing system in which ALL costs are allocated to clients on the basis of cleaning hours. Compute the margin for the Smith family. Round off all calculations to the nearest whole cent.