Mountain States Cable Co. provides cable TV and Internet service to the local community. The activities and activity costs of Mountain States are identified as follows:

Activities	Activity Cost
Billing error correction	$44,200
Cable signal testing	124,200
Reinstalling service (installed incorrectly the first time)	94,900
Repairing satellite equipment	27,600
Repairing underground cable connections to the customer	28,700
Replacing old technology cable with higher quality cable	133,300
Replacing old technology signal switches with higher quality switches	152,400
Responding to customer home repair requests	53,000
Training employees	31,700
Total	$690,000