Vance Asbestos Removal Company removes potentially toxic asbestos insulation and related products from buildings. The company's estimator has been involved in a long-simmering dispute with the on-site work supervisors. The on-site supervisors claim that the estimator does not adequately distinguish between routine work, such as asbestos insulation around heating pipes in older homes, and non-routine work, which as moving asbestos-contaminated ceiling plaster in industrial buildings. The on-site supervisors believe that non-routine work is far more expensive than routine work and should bear higher customer charged. The estimator sums up his position this way: "My job is to measure the area to be cleared of asbestos. As directed by top management, I simply multiply the square metres by $4,000 per thousand square metres, that leaves enough cushion to take care of the additional costs of non-routine work that shows up. Besides, it is difficult to know what is routine and not routine until you actually start tearing things apart." To shed light on this controversy, the company initiated an ABC study of all its costs. Data from the ABC system follow: 1. Perform the first stage allocation of costs to the activity pools 2. Compute the activity rates for the activity cost pools 3. Using the activity rates you have computed, determine the total cost and average cost per thousand square metres of each of the following jobs according to the ABC system: a. A routine 2,000 square metre asbestos removal job b. A routine 4,000 square metre asbestos removal job c. A non-routine 2,000 square metre asbestos removal job