using the information in the photos.

1) allocate the selling and administrative expenses of 2020 to activity cost pools

2) compute for 2020 the activity rate for each of the activity cost pools

13.142 Cost Items Salesroom Utilities and Fuel Office Equipment Depreciation Other Administrative Expenses Factory Miscellaneous Components Manufacturing Maintenance Supplies Production Cleaning Supplies Manufacturing Maintenance Property Taxes - Factory Amortization Factory Machinery Office Maintenance Shipping Costs Fumiture Accessories Salesroom Building Depreciation Fibber Filling Promotional Materials Factory Building Insurance Salesroom Property Taxes and Insurance Amortization Factory Building Advertising Factory Utilities Production Supervisor Salas Salespeople Travel Warehouse Wages Sales Staff Commissions Timber furniture components Administrative Wages Production payroll Total Expenses and Costs Amounts Direct Materials Direct Labor Manufacturing Overhead Selling Marketing Administration 6,491 6,491 8,400 8,400 11,548 11.548 13,142 17,373 17,373 24,993 24.993 25.224 25,224 25,520 25,520 28,555 28,555 38,718 38,718 42,893 42,893 46013 46.013 48,600 48,600 50,856 50,856 120.283 120.283 62.013 62013 65.283 65283 68,750 68.750 71852) 71,852) 81,417 81417 90,000 90.000 92.788 92788 152,8171 152817 249,133 249,133 311 416 311416 368,000 368.000 934 248 934 248 3,056,3261 311416) 934 248 533 856 697323 579.483 Cost of Goods Manufactured Statement For Year Ended December 31, 2020 $ 311,416 934,248 Timber furniture components (Direct Materials Used) Production payroll (Direct Labour) Factory Overhead: Factory Miscellaneous Components Manufacturing Maintenance Supplies Production Cleaning Supplies Manufacturing Maintenance Property Taxes - Factory Amortization - Factory Machinery Furniture Accessories Fibber Filling Factory Building Insurance Amortization-Factory Building Factory Utilities Production Supervisor Salary Total factory overhead costs Cost of Goods Manufactured 13,142 17,373 24,993 25,224 25,520 28,555 46,013 50,856 62,013 68,750 81,417 90,000 533,856 $1,779,520 $ 3,114,160 1,779,520 1,334,640 Income Statement For Year Ended December 31, 2020 Sales Less Cost of Goods Sold Gross Profit Selling and Marketing Expenses: Salesroom Utilities and Fuel 6,491 Shipping Costs 42,893 Salesroom Building Depreciation 48,600 Promotional Materials 120,283 Salesroom Property Taxes and Insurance 65,283 Advertising 71,852 Salespeople Travel 92,788 Sales Staff Commissions 249,133 Less total Selling and Marketing Expenses Administrative Expenses: Office Equipment Depreciation 8,400 Other Administrative Expenses 11,548 Office Maintenance 38,718 Warehouse Wages 152,817 Administrative Wages 368,000 Less total Administrative Expenses Operating Income 697,323 579,483 57.834 $ Under JIT inventory, there are no meaningful inventories in ESF. Therefore, the cost of goods manufactured is the same as the cost of goods sold. Distribution of Selling & Admin Resources Consumption Across Activity Cost Pools for 2020 Activities Making Sales Calls Negotiating Processing Warehousing Contracts Orders Activities New Customer Development Shipping Post-Sale Customer Service Other Total Costitoms Administrative Wages 5% 5% 30% 5% 10% 10% 15% 20% 100% 20% 20% 60% 100% Advertising Salesroom Building Depreciation Office Maintenance 75% 25% 100% 65% 35% 100% 5% 5% 40% 20% 5% 25% 100% Office Equipment Depreciation Promotional Materials 50% 5% 35% 10% 100% Shipping Costs 100% 100% 55% 35% 10% 100% Salesroom Property Taxes and insurance Salespeople Travel 50% 5% 40% 5% 100% 25% 20% 10% 5% 40% 100% Salesroom Utilities und Fuel Warehouse Wages 15% 80% 5% 100% 100% 100% Other Administrative Expones Activity Cost Pools and Activity Cost Driver Measures for the Year 2020 Driver Quantity Activity Cost Pools Making Sales Calls 215 Sales calls Negotiating Contracts 200 Negotiation hours Processing Orders 600 Orders Warehousing Activities $1,779,520 Description of the Activity Activity Cost Driver Measures Contacting customers by telephone or email, or making visits # of sales calls to customers' location and Zoom calls Conducting administrative activities related to negotiating # of hours of negotiation contracts with large, repeat customers Conducting clerical activities related to processing orders, #of orders including online orders and customer accounting Operating the warehouse, including receiving completed Cost of goods sold goods from the factory, collecting items, and preparing them for shipping, and receiving returns Identifying potential customers and efforts related to acquiring # of new customers new customers and account setup Shipping merchandise to customers "FOB destination and (Pounds shipped X shipping merchandise returns Distance in miles) Handling customer questions and complaints, processing and # of support hours restocking returned merchandise Assigned all Selling & Administrative expenses that are not Amount of sales dollars associated with the other cost pools above New Customer Development 5 Customers Shipping 87,000,000 Pound miles Post-Sale Customer Support 1,800 Support hours Other $3,114,160 * New customer development is a 0 or 1 variable. The quantity for a specific customer will be 1 if the customer is a new customer (it will be charged the new customer development rate) and if it is not a new customer it will not be charged the new customer development rate)