Mia's Animal Shelter performs three services: housing and finding homes for stray and unwanted animals. providing health care and neutering services for the animals. and pet training services. One facility is dedicated to housing animals waiting to be adopted. A second facility houses veterinarian services. A third facility houses the director. administration staff. and several dog trainers. This facility also has several large meeting rooms that are frequently used for classes conducted by animal trainers. The trainers work with all of the shelter's animals to ensure that they are relatively easy to manage. They also provide dog obedience classes for families who adopt animals. Estimated annual costs forthe animal shelter and its services are as follows: Director and administration staff salaries $ 50.000 Housing service's employees' salaries 100.000 Veterinarians and technicians' salaries 150.000 Animal trainers' salaries 40.000 Food and supplies 125.000 Building-related costs 200.000 On average. 75 animals per day are housed at the facility. or about 27.375 (75 it 365) animal days in total. In addition. the trainers offer about 125 classes for about 30 weeks throughout the year. On average. 10 families attend each class. Last year the veterinarian clinic experienced 5.000 animal visits. One of the administration staff. Eden. just graduated from an accounting program and would like to set up an ABC system for the shelter so that the director can better understand the cost for each of the shelter's services. He gathers the following information: Square metres for each facility: Housing service 5.000 square metres Director and training 3.000 square metres Veterinarian clinic 2.000 square metres Percentage of trainer time used in classes 50% Supplies used for veterinarian services $75,000