The Stamford store of Gabriel's Corner, a chain of small neighborhood convenience stores, is preparing its activity-based budget for January 2018. Gabriel's Corner has three product categories: soft drinks (35% of cost of goods sold [COGS]), fresh produce (25% of COGS), and packaged food (40% of COGS). The following table shows the four activities that consume indirect resources at the Stamford store, the cost drivers and their rates, and the cost-driver amount budgeted to be consumed by each activity in January 2018. Budgeted Cost-Driver Soft January 2018 January 2018 Budgeted Amount of Cost Driver Used Fresh Packaged Activity Cost Driver Rate Drinks Snacks Food Ordering Number of purchase orders $ 90 13 29 13 Delivery Number of deliveries $ 84 11 63 23 Shelf-stocking Hours of stocking time $ 22.00 20 177 93 Customer support Number of items sold $ 0.18 4,300 34,500 10,750 1. What is the total budgeted indirect cost at the Stamford store in January 2018? What is the total budgeted cost of each activity at the Stamford store for January 2018? What is the budgeted indirect cost of each product category for January 2018? 2. Which product category has the largest fraction of total budgeted indirect costs? 3. Given your answer in requirement 2, what advantage does Gabriel's Corner gain by using an activity-based approach to budgeting over, say, allocating indirect costs to products based on cost of goods sold