Super Daycare provides two different services: full-time childcare for preschoolers, and

afterschool care for older children, 5 days a week from Monday to Friday. The director would like to estimate an annual cost per child in each of the daycare programs, ignoring any facility-

sustaining costs. She is considering expanding the services and wants to know whether fulltime or after-school care is more profitable.

The following activities and annual costs apply to the daycare center. Salaries and wages total $100,000 per annum. Full-time children arrive at about 8 am. Older children arrive at about 3 pm. All the children leave the daycare by 6 pm. On a five day week basis, employees estimate that they spend about 20 per cent of their time on meal-related activities, 20 per cent supervising naps or recreation, 10 per cent in greeting or sending children home, and the rest of the time presenting educational experiences to the children. Meals and snacks cost about $20,000 per annum. Pre- schoolers receive two snacks and one meal per day, and the older children receive one snack per day. On average, snacks and meals do not differ in cost. Supplies (e.g. art, craft) cost $10,000 for the full-time childcare program and $8,000 for the after-school program per annum.

Currently, 30 children participate in full-time care and 10 children in after-school care. Because Super Daycare maintains a waiting list for openings in its programs, the number of children in each program remains steady.

Activities are units of work performed within the daycare organization.

The activities identified for Super Daycare are;

Activities Cost Drivers Salaries and Wages: