items. Since the frisbee golf segment was new, she wasn't surprised to see a segment loss after allocating her seling. general, and administrative costs to the three product areas using one rate, based on percentage of sales revenue. After looking mor closely, though, she realized the selling, general, and administrative cos If the frisbee golf line requires 30 hours of management time and 150 square feet of space, and it generates just 5% of total revenues for the shop, how much of these total SG\&A costs were initially allocated to the golf line? How much of these costs would have been allocated had Janikan used activity-based rates