Gallatin Carpet Cleaning is a small, family-owned business operating out of Bozeman, Montana. For its services, the company has always charged a flat fee per hundred square feet of carpet cleaned. The current fee is $22.80 per hundred square feet. However, there is some question about whether the company is actually making any money on jobs for some customers-particularly those located on remote ranches that require considerable travel time. The owner's daughter, home for the summer from college, has suggested investigating this question using activity-based costing. After some discussion, she designed a simple system consisting of four activity cost pools. The activity cost pools and their activity measures appear below: Activity Measure Activity Cost Pool Cleaning carpets Activity for the Year 8,500 hundred square feet 131,000 miles 1,600 jobs Square feet cleaned (00s) Miles driven Number of jobs Travel to jobs Job support Other (organization-sustaining costs and idle capacity costs) None Not applicable The total cost of operating the company for the year is $360,000 which includes the following costs: Wages $ 146,000 Cleaning supplies 20,000 Cleaning equipment depreciation 15,000 Vehicle expenses 29,000 Office expenses 70,000 80,000 President's compensation Total cost $360,000 Resource consumption is distributed across the activities as follows: Distribution of Resource Consumption Across Activities Job Cleaning Travel to Carpets Jobs Support Other Total 0% Wages 78% 10% 12% 100% Cleaning supplies 100% 0% 0% 08 100% Cleaning equipment depreciation 73% 0% 0% 27% 100% Vehicle expenses 0% 77% 0% 23% 100% Office expenses 08 0% 64% 36% 100% President's compensation 08 0% 28% 72% 100% Job support consists of receiving calls from potential customers at the home office, scheduling jobs, billing, resolving issues, and so on. Required 1 Required 2 Required 3 Required 4 Prepare the first-stage allocation of costs to the activity cost pools. Cleaning Carpets Travel to Jobs Wages Cleaning supplies Cleaning equipment depreciation Vehicle expenses Office expenses President's compensation Total cost Job Support Other Total Required 1 Required 2 Required 3 Required 4 Compute the activity rates for the activity cost pools. (Round your answers to 2 decimal places.) Activity Cost Pool Activity Rate Cleaning carpets per hundred square feet Travel to jobs per mile Job support per job Required 1 Required 2 Required 3 Required 4 The company recently completed a 600 square foot carpet-cleaning job at the Flying N Ranch-a 54-mile round-trip journey from the company's offices in Bozeman. Compute the cost of this job using the activity-based costing system. (Round your intermediate calculations and final answer to 2 decimal places.) Cost of the job Required 1 Required 2 Required 3 Required 4 The revenue from the Flying N Ranch was $136.80 (6 hundred square feet @ $22.80 per hundred square feet). Calculate the customer margin earned on this job. (Negative customer margins should be indicated with a minus sign. Round your intermediate calculations and final answers to 2 decimal places.) Customer margin