Paul's Landscaping Services Paul's Landscaping Services provides landscaping services to both residential and business customers. The Design Division works with customers to design the service, which is then installed by the Installation Division. Since the product is guaranteed the customer is required to subscribe to the maintenance services for the first year of the installation. This insures that the installation is properly maintained and that any issues arise from product defects and not neglect. The following exhibit summarizes the three landscaping services and their costs. Design Installation Maintenance Depreciation $120,000 Utilities ghts rese $45,000 $60,000 10,000 10,000 500 Supplies 24,000 140,000 60,000 Wages 110,000 120,000 200,000 $189,000 $390,000 $320,500 Staff Hours nson - Number of staff W - Weeks worked per year 30 30 30 - Days worked per week Hours worked per day 00 un 8 Time per Package (Hours) Custom 10 60 Deluxe 15 80 Estate 12 25 110 Paul's accountant has advised you that costing should be done using time driven activity based costing and the cost driver should be hours worked in each department. Required 1. What is the cost driver rate in each department? 2. What is the total cost of each of the three products