Fife & Jones Plc,a Consulting Firm,uses an Activity-Based Costing in Which

Phoenix Company makes custom covers for air conditioning units for 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 cost pools: 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: Required: a)Prepare the first-stage allocation of overhead costs to the activity cost pools by filling in the table below:

Jackson Painting paints the interiors and exteriors of homes and commercial buildings.The company uses an activity-based costing system for its overhead costs.The company has provided the following data concerning its activity-based costing system. The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. The company has already finished the first stage of the allocation process in which costs were allocated to the activity cost centres.The results are listed below: Required: a)Compute the activity rates (i.e. ,cost per unit of activity)for the Painting and Job Support activity cost pools by filling in the table below.Round off all calculations to the nearest whole cent.