SecurCorp operates a fleet of armored cars that make scheduled pickups and deliveries in the Los Angeles area. The company is implementing an activity-based costing system that has four activity cost pools: Travel, Pickup and Delivery. Customer Service, and Other. The activity measures are miles for the Travel cost pool, number of pickups and deliveries for the Pickup and Delivery cost pool. and number of customers for the Customer Service cost pool. The Other cost pool has no activity measure because it is an organization-sustaining activity. The following costs will be assigned using the activity-based costing system: Driver and guard wages Vehicle depreciation $1,200,000 Vehicle operating expense 630,000 510,000 Customer representative salaries and 540,000 expenses office expenses 400,000 Administrative expenses 700,000 Total cost $ 3,980,000 The distribution of resource consumption across the activity cost pools is as follows: Pickup and Driver and guard wages Travel Delivery Customer Service Other Totals Sex Vehicle operating expense 35% 10% 5% 100% 70% 5% Vehicle depreciation 0% 25% 100% 60% 15% 0% 25% 100% Customer representative salaries and expenses ex ex 90% 10% office expenses 100% 0% Administrative expenses 20% 30% 50% 100% ex 5% 60% 35% 100% he distribution of resource consumption across the activity cost pools is as follows: Travel Pickup and Delivery Customer Service Other Driver and guard wages Totals 50% 35% 10% 5% 100% Vehicle operating expense 70% 5% 0% 25% 100% Vehicle depreciation 60% 15% 0% 25% 100% Customer representative salaries and expenses 0% 0% 90% 10% Office expenses 100% 0% 20% 30% 50% Administrative expenses 100% ex 5% 60% 35% 100% Required: Complete the first-stage allocations of costs to activity cost pools Driver and guard wages Vehicle operating expense Vehicle depreciation Customer representative salaries and expenses Office expenses Administrative expenses Total cost Pickup and Customer Travel Delivery Service Other Totals Thermal Rising, Inc., makes paragliders for sale through specialty sporting goods stores. The company has a standard paraglider model, but also makes custom-designed paragliders. Management has designed an activity-based costing system with the following activity cost pools and activity rates Activity Cost Pool Supporting direct labori Order processing Custom design processing Customer service Activity Rate $ 18 per direct labor-hour $ 190 per order $ 266 per custom design $ 422 per customer Management would like an analysis of the profitability of a particular customer, Big Sky Outfitters, which has ordered the following products over the last 12 months Number of gliders Number of orders Number of custom designs Direct labor-hours per glider Selling price per glider Direct materials cost per glider Standard Custom Model Design 11 2 2 2 0 2 28.50 32.00 $1,700 $2,360 $ 452 $ 576 The company's direct labor rate is $20 per hour Required: Using the company's activity-based costing system, compute the customer margin of Big Sky Outfitters. (Round your intermediate calculations and final answer to the nearest whole dollar amount. Loss amounts should be entered with a minus sign.) Customer margin Green Thumb Gardening is a small gardening service that uses activity-based costing to estimate costs for pricing and other purposes The proprietor of the company believes that costs are driven primarily by the size of customer lawns, the size of customer garden beds, the distance to travel to customers, and the number of customers. In addition, the costs of maintaining garden beds depends on whether the beds are low maintenance beds (mainly ordinary trees and shrubs) or high maintenance beds (mainly flowers and exotic plants). Accordingly, the company uses the five activity cost pools listed below. Activity Cost Pool Caring for lawn Caring for garden beds-low maintenance Caring for garden beds-high maintenance Travel to jobs Customer billing and service Activity Measure Square feet of lawn Square feet of low maintenance beds Square feet of high maintenance beds Miles Number of customers The company already has completed its first-stage allocations of costs and has summarized its annual costs and activity as follows Estimated Overhead Activity Cost Pool Caring for lawn Cost $88,200 Caring for garden beds-low maintenance $ 40,000 ces Caring for garden beds-high maintenance Travel to jobs $ 43,840 $ 5,000 $ 10,300 Expected Activity 165,000 square feet of lawn 22,000 square feet of low maintenance beds 16,000 square feet of high maintenance beds 13,000 miles 30 customers Customer billing and service Required: Compute the activity rate for each of the activity cost pools (Round your answers to 2 decimal places.) Activity Cost Pool Caring for lawn Caring for garden beds-low maintenance Caring for garden beds-high maintenance Travel to jobs Customer billing and service Activity Rate per square ft of lawn per square ft of low maintenance beds per square ft of high maintenance beds per mile per customer