Perfect Flooring installs oak and other hardwood floors in homes and businesses. The company uses an activity-based costing system for its overhead costs. The company has provided the following data concerning its annual overhead costs and its activity-based costing system:

Overhead Costs:
Production overhead	$190,000
Office expense	140,000
Total	$330,000

Distribution of resource consumption:

	Activity Cost Pools
	Installing Floors	Job Support	Other	Total
Production overhead	40%	40%	20%	100%
Office expenses	10%	60%	30%	100%

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. The amount of activity for the year is as follows:

Activity Cost Pool	Annual Activity
Installing floors	200 squares
Job support	160 jobs
Other	Not applicable

A "square" is a measure of area that is roughly equivalent to 1,000 square metres. Required:

1. Prepare the first-stage allocation of overhead costs to the activity cost pools by filling in the table below:

	Installing Floors	Job Support	Other	Total
Production overhead
Office expense
Total

2. Compute the activity rates (i.e., cost per unit of activity) for the Installing Floors and Job Support activity cost pools by filling in the table below:

	Installing Floors	Job Support
Production overhead
Office expense
Total

3. Compute the overhead cost, according to the activity-based costing system, of a job that involves installing 3.4 squares.