VineyardVineyard Test Laboratories does heat testing$($HT$)$ and stress testing$($ST$)$ on materials and operates at capacity. Under its current simple costing$$ system, VineyardVineyard aggregates all operating costs of $ $1$ comma $200$ comma $000$$$1,200,000$ into a single overhead cost pool. VineyardVineyard calculates a rate per$$ test$-$hour of $ $16$$$16($$ $1$ comma $200$ comma $000$$$1,200,000-$: $75$ comma $00075,000$ total$$ test$-$hours$).$ HT uses $50$ comma $00050,000$test$-$hours, and ST uses $25$ comma $00025,000$test$-$hours. Gary GaffneyGaffney$,$ VineyardVineyard$\text{'}$s $$controller$,$ believes that there is enough variation in test procedures and cost structures to establish separate costing and billing rates for HT and ST$.$ The market for test services is becoming competitive. Without this$$ information, any miscosting and mispricing of its services could cause VineyardVineyard to lose business. GaffneyGaffney divides VineyardVineyard$\text{'}$s costs into four$$ activity$-$cost categories.