This is Canadian Accounting

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Elizabeth and William are considering offering a doggy day-care service. After some research, they found several pet day-care facilities in their area, but they were expensive! Further, the facilities were sterile and didn't provide a "homey" or fun environment for pets. Elizabeth and William felt they could easily fix these shortcomings. Elizabeth's home would be the location for their business, since it already has a fenced-in yard and is located two blocks from a dog park. Estimated costs for building an outdoor shelter, plus other licensing and business start-up costs, are as follows. Assume that the company employs a target costing approach and that the going rate for doggy day care is $10 per hour. What is the target cost per dog hour if the two friends require a 25% return on their invested assets, which total $624.000 (including Elizabeth's home)? (Round answer to 2 decimal places, e.g. 15.25.) \begin{tabular}{lll} Target cost per dog hour & $ & per dog hour \\ Estimated cost per dog hour & $ & per dog hour \end{tabular} How would the target cost and estimated cost per dog hour change if a more accurate estimate of volume is just 10 dogs per day? (Round target cost per dog hour to 2 decimal places, es. 15.25 and estimated cost per dog hour to 3 decimal places, e.g. 15.256.) Target cost per dog hour per dog hour