. erences Kenosha Winter Services is a small, family-owned snow-removal business. For its services, the company has always charged a flat fee per hundred square metres of snow removal. The current fee is $12.70 per hundred square metres. However, there is some question about whether the company is actually making any money on jobs for some customers-particularly those located on more remote properties that require considerable travel time. The owner's daughter, home from school for the summer, has suggested investigating this question using ABC After some discussion, a simple system consisting of four activity cost pools seemed to be adequate. The activity cost pools and their activity measures appear below Activity st Pool Snow removal Travel to jobs Other (cests of idle capacity and organization-sustaining Activity Measure Activity for The Year 40,600 hundred or wetres 28,520 kilometres The total cost of operating the company for the year is $495,000, which includes the following costs Heges Supplies Snow removal equipment depreciation Vehicle expenses office expenses President's compensation Total cost $192,000 47,900 27,000 47,000 74,000 Resource consumption is distributed across the activities as follows