1. The City of Kuna Parks and Recreation Department decides to use activity-based costing for determining the cost of its services. After some study the department comes up with four cost pools.

   Activity Cost Pool	Installation	Maintenance	Administration	Other
   Activity Driver	Installs	Work order	Supervisor hours	none
   Budgeted Cost Pool	$90,000	$115,000	$85,000	$65,000
   Budgeted Activity Driver	100	800	2000	n/a

   Assume a park consumes 10 installs, 20 work orders and 150 supervisor hours. The park also costs the city $20,000 in direct costs. What is the total cost of that park?

   	a.	$38,250
   	b.	$18,250
   	c.	$20,000
   	d.	$103,250