Gallatin Carpet Cleaning has always charged a flat fee per hundred square feet of carpet cleaned. The current fee is $12.60 per hundred square feet. However, there is some question about whether the company is making a profit on jobs requiring considerable travel time. The owner's daughter suggested answering this question by designing an activity-based costing system using the information shown below: Activity Cost Pool Cleaning carpets Travel to jobs Job support Activity for the Year 15,000 hundred square feet 115,500 miles 2,600 jobs Other (organization-sustaining costs and idle capacity costs) Not applicable The total cost of operating the company for the year is $361,000 which includes the following costs: Wages Cleaning supplies Cleaning equipment depreciation Vehicle expenses Office expenses President's compensation Total cost Activity Measure Square feet cleaned (00s) Miles driven Number of jobs Wages Cleaning supplies Cleaning equipment depreciation Vehicle expenses Office expenses President's compensation None $ 146,000 21,000 15,000 34,000 68,000 77,000 $361,000 She distributed these operating costs across her four activities as follows: Distribution of Resource Consumption Across Activities Cleaning Travel to Support Job Carpets Jobs 77% 13% 0% 100% 0% 64% 0% 0% 78% 0% 0% 0% 08 08 0% 0% 55% 29% Other 10% 0% 36% 22% 45% 71% Total 100% 100% 100% 100% 100% 100% Job support consists of receiving calls from potential customers at the home office, scheduling jobs, billing, resolving issues, and so on. Required: 1. Prepare the first-stage allocation of costs to the activity cost pools. 2. Compute the activity rates for the activity cost pools. 3. The company recently completed a 400-square-foot carpet-cleaning job at the Flying N Ranch-a 57-mile round-trip from the company's home office. Compute the cost of this job using the activity-based costing system. 4. The revenue from the Flying N Ranch was $50.40 (400 square feet @ $12.60 per hundred square feet). Calculate the customer margin earned on this job.