Gallatin Corpet 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 $23.35 per hundred square feet. However, there is some question about whether the company is actually making any money on jobs for some customers-particularly those located on remote ranches that require considerable travel time. The owner's daughter , home for the summer from college, has suggested investigating this question using activity-based costing. After some discussion, she designed a simple system consisting of four activity cost pools. The activity cost pools and their activity measures appear below: Activity Cost Pool Activity Measure Activity for the Year Cleaning carpets Square foot cleaned (005) 9,500 hundred square feet 445, 500 miles Job support Number of jobs 1,800 jobs other organization-sustaining costs and idle capacity costs) None Not applicable Travel to jobs Miles driven The total cost of operating the company for the year is $361,000 which includes the following costs: Wages Cleaning supplies cleaning equipment depreciation Vehicle expenses office expenses President's compensation Total cost $ 140,000 31,000 16,000 37.000 61,000 76,000 $361.000 Resource consumption is distributed across the activities as follows: bistribution of Resource Consumption horon xotivities Wagen Cleaning supplies Cleaning equipment depreciation Vehicle expenses office expenses President's compensation cleaning Travel Carpeta to Jobs 791 110 1000 0 698 08 Os B01 00 ON ON ou Job Support os 00 os 08 571 274 Other 100 ou 310 201 431 731 Total 1001 1001 1001 1001 1000 1001 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 2. Compute the activity rates for the activity cost pools