Ken's Carpets sells carpet for both residential and business use. To better estimate costs, the company recently adopted an activity-based costing system. Last year, the company incurred $300,000 in overhead costs. Based on an intense study of their company, the following activities, allocation bases, and percentages of overhead costs were determined:

Activity	Allocation Base	Proportion of Overhead Cost
Purchasing	Number of purchase orders	25%
Materials processing	Number of square feet	50%
Sales	Number of sales orders	25%

The number of activities for residential and business is as follows:

	Residential		Business
Number of purchase orders	700		500
Number of square feet	4,000,000		2,000,000
Number of sales orders	400		100

Required:

A.	Calculate the total overhead that should be allocated to each of the three activities.
	Purchasing:	$
	Materials processing:	$
	Sales:	$
B.	Calculate the overhead rates for each of the three activities.
	Purchasing:	$ per purchase order (to two decimal places)
	Materials processing:	$ per square foot (to three decimal places)
	Sales:	$ per sales order
C.	If a particular residential job requires 4 purchase orders and 1 sales order for total of 1,500 square feet of carpet, how much overhead should be allocated to the job?
	$ (to two decimal places)