The total cost of operating the company for the year is $$372,000$ which includes the following costs:

Resource consumption is distributed across the activities as follows:

Job support consists of receiving calls from potential customers at the home office, scheduling jobs, billing, resolving issues, and so

on$.$

Required:

Prepare the first$-$stage allocation of costs to the activity cost pools.

Compute the activity rates for the activity cost pools.

The company recently completed a $400$ square foot carpet$-$cleaning job at the Flying N Ranch$-$a $56-$mile round$-$trip journey from

the company's offices in Bozeman. Compute the cost of this job using the activity$-$based costing system.

The revenue from the Flying N Ranch was $$96\mathrm{.}00(400$ square feet @$$24\mathrm{.}00$ per hundred square feet$).$ Calculate the customer

margin earned on this job.