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 $10.35 per hundred square metres. However, there is some question about whether the company is actually making any money on jobs for some customersparticularly those located on more remote properties that require considerable travel time. The owners 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 (00s) 50,000 hundred square metres Travel to jobs Kilometres driven 23,450 kilometres Job support Number of jobs 500 jobs Other (costs of idle capacity and organization-sustaining costs) None NA The total cost of operating the company for the year is $487,500, which includes the following costs: Wages $ 189,000 Supplies 46,500 Snow removal equipment depreciation 26,500 Vehicle expenses 46,500 Office expenses 73,000 Presidents compensation 106,000 Total cost $ 487,500 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 70 % 20 % 0 % 10 % 100 % Supplies 100 % 0 % 0 % 0 % 100 % Snow removal equipment depreciation 80 % 0 % 0 % 20 % 100 % Vehicle expenses 0 % 70 % 0 % 30 % 100 % Office expenses 0 % 0 % 40 % 60 % 100 % Presidents compensation 0 % 0 % 45 % 55 % 100 % 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. (Do not leave any empty spaces; input a 0 wherever it is required.) 2. Compute the activity rates for the activity cost pools. (Round your answers to 2 decimal places.) 3. The company recently completed a 4,800-square-metre snow removal job at Hometown Hardwarea 88-kilometre round-trip journey from Kenoshas offices. Compute the cost of this job using the ABC system. (Round your answers to 2 decimal places.) 4. The revenue from the Hometown Hardware job was $496.80 (4,800 square metres at $10.35 per hundred square metres). Prepare a report showing the margin from this job. (Round your answers to 2 decimal places.)