To shed light on this controversy, the company initiated an activity$-$based costing study of all of its costs. Data from the activity based costing system follow

$\backslash$table$[[$Activity Cost Pool,Total Activity,$],[$Removing asbestos,Thousands of square feet,$1,000$ thousand square feet$],[$Estisating and job setup,Number of jobs,$409$ jobs$],[$Working on nonroutine jobs,Number of nonroutine jobs,$100$ nonroutine jobs$],[$Other $($organization$-$sustaining costs and,,$]]$

Note. The $100$ nonroutine jobs are included in the total of $400$ jobs. Both nonroutine jobs and routine jobs require estimating and setup.

$\backslash$table$[[$Coats for the Year$],[$Hages and salarles,$$328,000$

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