Complete the following exercise and respond to at least two of your fellow students' postings. Gallatin Carpet Cleaning is a small, family-owned business operating out of Bozeman, Montana. For its services, the company has always charged a flat fee per hundred square feet of carpet cleaned. The current fee is $28 per hundred square feet. However, there is some question about whether the company is actually making any money on jobs for some customers-particularly those located on remote ranches that require considerable travel time. The owner's daughter, home for the summer from college, has suggested investigating this question using activity-based costing. After some discussion, a simple system consisting of four activity cost pools seemed to be adequate. The activity cost pools and their activity measures appear below:
|Activity Cost Pool |Activity Measure |Activity for the Year |
|Cleaning carpets |Square feet cleaned (00s) |20,000 hundred |
| | |square feet |
|Travel to jobs |Miles driven |60,000 miles |
|Job support |Number of jobs |2,000 jobs |
|Other (costs of idle capacity and organization-sustaining costs) |None |Not applicable |
The total cost of operating the company for the year is $430,000, which includes the following costs: