Gallatin Carpet Cleaning is a small, familyowned 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 $22.05 per hundred square feet. 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)	6,500 hundred square feet
Travel to jobs	miles driven	113,000 miles
job support	number of jobs	2,000 jobs
other (idle capacity)	none	N/A

The total cost of operating the company for the year is $355,000, which includes the following costs:

wages	$142,000
cleaning supplies	30,000
equipment depreciation	19,000
vehicle expenses	29,000
office expenses	62,000
president's compensation	73,000
total cost	$355,000

Resource consumption is distributed across the activities as follows:

	Cleaning Carpets	Travel to Jobs	Job Support	Other	Total
Wages	78%	16%	0%	6%	100%
Cleaning Supplies	100%	0%	0%	0%	100%
Equipment Depreciation	70%	0%	0%	30%	100%
Vehicle Expenses	0%	83%	0%	17%	100%
Office Expense	0%	0%	57%	43%	100%
President's Compensation	0%	0%	30%	70%	100%

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

Required: The company recently completed a 6 hundred square foot carpetcleaning job at the Flying N rancha 58.00mile roundtrip journey from the companys offices in Bozeman. Compute the cost of this job using the activitybased costing system. The revenue from the Flying N ranch was $132.30 (6 hundred square feet at $22.05 per hundred square feet). Prepare a report showing the profit margin from this job.