Kenosha Winter Services is a small family$-$owned snow$-$removal business. For its services, the company has always charged a flat fee per hundred square metres of snow removal. The current fee is $$12\mathrm{.}75$ per hundred square metres. However, there is some question about whether the company is actually making any money on jobs for some customers$$particularly those located on more remote properties that require considerable travel time. The owner$$s daughter, home from school for the summer, has suggested investigating this question using ABC. After some discussion, a simple system consisting of four activity cost pools seemed to be adequate. The activity cost pools and their activity measures appear below:

Activity Cost Pool Activity Measure Activity for the Year

Snow removal Square metres cleaned $(00$s$)32,000$ hundred square metres

Travel to jobs Kilometres driven $15,000$ kilometres

Job support Number of jobs $400$ jobs

Other $($costs of idle capacity and organization$-$sustaining costs$)$ None NA

The total cost of operating the company for the year is $$390,000,$ which includes the following costs:

Wages $ $150,000$

Supplies $40,000$

Snow removal equipment depreciation $20,000$

Vehicle expenses $40,000$

Office expenses $60,000$

President$$s compensation $80,000$

Total cost $ $390,000$

Resource consumption is distributed across the activities as follows:

Distribution of Resource Consumption

across Activity Cost Pools

Snow Removal Travel to Jobs Job Support Other Total

Wages $80\%10\%0\%10\%100\%$

Supplies $100\%0\%0\%0\%100\%$

Snow removal equipment depreciation $80\%0\%0\%20\%100\%$

Vehicle expenses $0\%60\%0\%40\%100\%$

Office expenses $0\%0\%45\%55\%100\%$

President$$s compensation $0\%0\%40\%60\%100\%$Trave$1$ to jobs

Square metres cied Kilometres driven

$15,090$ kilometres

Job support

Number of jobs

$490$ jobs

Other $($costs of idle capacity and organization$-$sustaining

costs$)$

None

NA

The total cost of operating the company for the year is $$390,000,$ which Includes the following costs:

Resource consumption is distributed across the activitles as follows:

Job support consists of recelving calls from potentlal customers at the home office, scheduling Jobs, billing, resolving Issues, and so

on$.$

Requirect.

Prepare the first$-$stage allocation of costs to the actlvity cost pools. $($Do not leave any empty spaces; input a $0$ wherever it is

required.$)$

$2$ Compute the activity rates for the actlilty cost pools. $($Round your answers to $2$ declmal places.$)$