Gallatin Carpet Cleaning has always charged a flat fee per hundred square feet of carpet cleaned. The current fee is $$12\mathrm{.}40$ per hundred square feet. However, there is some question about whether the company is making a profit on jobs requiring considerable travel time. The owners daughter suggested answering this question by designing an activity$-$based costing system using the information shown below:Activity Cost PoolActivity MeasureActivity for the YearCleaning carpetsSquare feet cleaned $(00$s$)13,000$hundred square feetTravel to jobsMiles driven$382,000$milesJob supportNumber of jobs$2,300$jobsOther $($organization$-$sustaining costs and idle capacity costs$)$NoneNot applicableThe total cost of operating the company for the year is $$378,000$ which includes the following costs:Wages$ $149,000$Cleaning supplies$24,000$Cleaning equipment depreciation$19,000$Vehicle expenses$33,000$Office expenses$70,000$Presidents compensation$83,000$Total cost$ $378,000$She distributed these operating costs across her four activities as follows:Distribution of Resource Consumption Across Activities Cleaning CarpetsTravel to JobsJob SupportOtherTotalWages$72\%10\%0\%18\%100\%$Cleaning supplies$100\%0\%0\%0\%100\%$Cleaning equipment depreciation$64\%0\%0\%36\%100\%$Vehicle expenses$0\%81\%0\%19\%100\%$Office expenses$0\%0\%59\%41\%100\%$Presidents compensation$0\%0\%28\%72\%100\%$Job support consists of receiving calls from potential customers at the home office, scheduling jobs, billing, resolving issues, and so on$.$Required:Prepare the first$-$stage allocation of costs to the activity cost pools.Compute the activity rates for the activity cost pools.The company recently completed a $400-$square$-$foot carpet$-$cleaning job at the Flying N Rancha $54-$mile round$-$trip from the companys home office. Compute the cost of this job using the activity$-$based costing system.The revenue from the Flying N Ranch was $$49\mathrm{.}60(400$ square feet @ $$12\mathrm{.}40$ per hundred square feet$).$ Calculate the customer margin earned on this job.