Transformations Hair Salon uses an activity-based costing system to determine the cost of services. The salon has determined the costs of services by activity as follows:

Activity	Activity Rate
Hair washing	$1.50
Conditioning	2.00
Chemical treatment	20.00
Styling	10.00

a. Using the information provided, determine the cost of services for each of the following services provided by the salon:

	Hair Washing	Conditioning	Chemical Treatment	Styling
Haircut	1	1	0	0
Complete style	1	1	0	1
Perm	2	3	1	1
Highlights	3	4	2	1

Round your answers to two decimal places, if necessary.

Haircut
Complete style
Perm
Highlights

b. If the company budgets 10,000 haircuts, 4,000 complete styles, 3,500 perms, and 5,500 highlights, determine the budget for cost of services.

Services	Total Costs
Haircut
Complete style
Perm
Highlights
Total