Gallatin Carpet Cleaning is a small, family-owned business operating out of Bozeman, Montana. For its services, the company has always charged a flat fee per hundred square feet of carpet cleaned. The current fee is $22.35 per hundred square feet. However, there is some question about whether the company is actually making any money on jobs for some customersparticularly those located on remote ranches that require considerable travel time. The owners daughter, home for the summer from college, has suggested investigating this question using activity-based costing. 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 Cost Pool	Activity Measure	Activity for the Year
Cleaning carpets	Square feet cleaned (00s)	13,500	hundred square feet
Travel to jobs	Miles driven	128,500	miles
Job support	Number of jobs	1,600	jobs
Other (costs of idle capacity and organization-sustaining costs)	None	Not applicable

The total cost of operating the company for the year is $350,000, which includes the following costs:

Wages	$	138,000
Cleaning supplies		24,000
Cleaning equipment depreciation		20,000
Vehicle expenses		33,000
Office expenses		57,000
Presidents compensation		78,000
Total cost	$	350,000

Resource consumption is distributed across the activities as follows:

Distribution of Resource Consumption Across Activities

	Cleaning Carpets		Travel to Jobs		Job Support		Other		Total
Wages	75	%	14	%	0	%	11	%	100	%
Cleaning supplies	100	%	0	%	0	%	0	%	100	%
Cleaning equipment depreciation	72	%	0	%	0	%	28	%	100	%
Vehicle expenses	0	%	79	%	0	%	21	%	100	%
Office expenses	0	%	0	%	59	%	41	%	100	%
Presidents compensation	0	%	0	%	31	%	69	%	100	%

Job support consists of receiving calls from potential customers at the home office, scheduling jobs, billing, resolving issues, and so on.

Required 1. Prepare the first-stage allocation of costs to the activity cost pools Cleaning Job Travel to Jobs Carpets Support Other Total Wages Cleaning supplies Cleaning equipment depreciation Vehicle expenses Office expenses President's compensation Total cost 0 S 0 S 0 2. Compute the activity rates for the activity cost pools. (Round your answers to 2 decimal places.) ctivity Cost Pool Cleaning carpets Travel to iobs Job support Activity Rate per hundred square feet per mile per job