Happy Valley Land and Snow Company provides the following ABC costing information:

Activities Total Costs Activity-cost drivers Labor hours $420,000 8,000 hours Gas $136,000 6,000 gallons Invoices $140,000 2,500 invoices Total costs $696,000

The above activities used by their three departments are:

Lawn Department Bush Department Plowing Department

Labor hours 2,500 hours 1,200 hours 4,300 hours Gas 1,500 gallons 800 gallons 3,700 gallons Invoices 1,600 invoices 400 invoices 500 invoices

a) How much of the total costs will be assigned to the Lawn Department? $ _________ b) How much of the total costs will be assigned to the Bush Department? $ _________ c) How much of the total cost will be assigned to the Plowing Department? $ _________ d) What would have been the costs for each department if these total costs had been allocated equally? $ __________