1. Miracle & Northmore, LLC is a data-driven political consulting firm in southeast Michigan. As part of their very successful firms pro-bono work, Miracle & Northmore is helping a small campaign for township clerk determine the most effective way to deploy its limited resourced. Miracle & Northmore has decided to employ activity-based costing techniques to determine how the campaign is currently spending its funds in the North side and West side neighborhoods. After some research on what costs are driven by which activities, Miracle & Northmore has settled on the following activities and cost pool information:

				North side	West side
Activity cost pool	Activity Measure	Activity cost pool	Activity Level	Activity Level	Activity Level
Canvassing	Number of Houses	$ 120,000	5,000	3,000	2,000
Signage	Number of Signs	$ 50,000	4,000	2,500	1,500
Phone Bank	Number of Calls	$ 100,000	10,000	5,000	5,000

a. Calculate activity rates for each activity.

b. Determine the costs allocated to campaigning in the North side and West side, respectively.