Hasty Hardwood Floors Installs Oak and Other Hardwood Floors in Homes

Hasty Hardwood Floors installs oak and other hardwood floors in homes and businesses.The company uses an activity-based costing system for its overhead costs.The company has provided the following data concerning its annual overhead costs and its activity-based costing system:

Distribution of Resource Consumption:



The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. The amount of activity for the year is as follows:



A "square" is a measure of area that is roughly equivalent to 1,000 square metres.

Required:

a) Prepare the first-stage allocation of overhead costs to the activity cost pools by filling in the table below:

b) Compute the activity rates (i.e., cost per unit of activity) for the Installing Floors and Job Support activity cost pools by filling in the table below:



c) Compute the overhead cost, according to the activity-based costing system, of a job that involves installing 3.4 squares.