uses an activity$-$based costing system for its overhead costs. The company has provided the following data from its activity$-$based costing system.

$\backslash$table$[[$Activity Cost Pool,Total Cost,Total Activity.$],[$Mowing$/$trimming$,$$$150,750,12,250$ hours$],[$Job support,$25,725,1,800$ jobs$],[$Client support,$7,250,300$ clients$],[$Other$,25,{000}_{?},$Not applicable$],[$Total$,$$$208,{725}_{?},]]$

The "Other" activity cost pool consists of the costs of idle capacity and organizationsustaining costs.

One particular client, the Guzman family, requested $20$ jobs during the year that required a total of $150$ hours of gardening. For these services, the client was charged $$5,025.$

Required:

a$.$ Compute the activity rates for the activity cost pools. Round off all calculations for the nearest whole cent.

b$.$ Using the activity$-$based costing system, compute the customer margin for the Guzman family. Round off all calculations to the nearest whole cent.

c$.$ Assume the company decides instead to use a traditional costing system in which ALL costs are allocated to customers on the basis of mowing$/$trimming hours. Compute the margin for the Guzman family. Round off all calculations to $2$ decimal points $($for example $$11\mathrm{.}29)$