Perfect Painting Services, Inc. provides residential painting services for three home building companies, Glen Oaks, Streamwood, and Buckington, and it uses a job costing system for determining the costs for completing each job. The job cost system does not capture any cost incurred by Perfect for return touchups and refinishes after the homeowner occupies the home. Perfect paints each house on a square footage contract price, which includes painting as well as all refinishes and touchups required after the homes are occupied.

Each year, the company generates about one$-$third of its total revenues and gross profits from each of the three builders. The Perfect owner has observed that the builders, however, require substantially different levels of support following the completion of jobs.

The following data have been gathered:

Support Activity Driver Cost per Driver Unit

Major refinishes Hours on jobs $$40\mathrm{.}00$

Touchups Number of visits $$60\mathrm{.}00$

Communication Number of calls $$12\mathrm{.}00$

Major Refinishes Touchups Communication

Builder Hours on Job Number of Visits Number of Calls

Glen Oaks $7012539$

Streamwood $125105180$

Buckington $305180175$

Assume that each of the three customers produces Gross Profit of $$50,000.$

The profitability from each builder after taking into account the support activity required for each builder is: