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Homeowners Safety First Insurance Company Product Profitability Report For the Year Ended December 31 Workers' Auto Compensation Premium revenue $5,750,000 $6,240,000 Estimated claims 4,312,500 4,680,000

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Homeowners Safety First Insurance Company Product Profitability Report For the Year Ended December 31 Workers' Auto Compensation Premium revenue $5,750,000 $6,240,000 Estimated claims 4,312,500 4,680,000 Underwriting income $1,437,500 $1,560,000 Underwriting income as a percent of 25% 25% premium revenue $8,160,000 6,120,000 $2,040,000 25% Management is concerned that the administrative expenses may make some of the insurance lines unprofitable. However, the administrative expenses have not been allocated to the insurance lines. The controller has suggested that the administrative expenses could be assigned to the insurance lines using activity-based costing. The administrative expenses are comprised of five activities. The activities and their rates are as follows: Activity New policy processing Cancellation processing Claim audits Claim disbursements processing Premium collection processing Activity Rates $120 per new policy $175 per cancellation $320 per claim audit $104 per disbursement 524 per premium collected Activity-base usage data for each line of insurance wereof insurance were retrieved from the corporate records as follows: retrieved from the corporate records as follows: Auto Homeowners Workers' Compensation 1,500 240 4,050 1,320 480 2,160 Number of new policies Number of canceled policies Number of audited claims Number of claim disbursements 385 120 960 480 216 840 Number of premiums collected 8,400 1,800 15,000 a. Complete the product profitability report through the administrative activities. Determine the income from operations as a percent of premium revenue, rounded to the nearest whole percent. Enter all amounts as positive numbers. Safety First Insurance Company Product Profitability Report For the Year Ended December 31 Auto Workers' Comp Homeowners Premium revenue Estimated claims Underwriting income Administrative activities: New policy processing Cancellation processing Claim audits Claim disbursements processing Premium collection processing Total administrative expenses Income from operations Income from operations as a percent of premium revenue

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