3 major activities are carry out 4 the company animal concept; production and contract admin / the animal concept was carry out early stage when the company bid on the project. this is a tense activity that nvolve eveyone in the company so they can show their futureclient- the activity cost and the date / 1. Active cost pool-ainnal concept- animal production contract adm-/ activity- number of proosal; number of animation and number of contract/ Activity rate- 6,000 per prosal; 7,770 per min at animation 6,6000 per contract. there activity rate include all of the cost of the company expect 4 the cost of the company; there are no direct labor or direct material cost/ the analysis using the activity rate show the local market is not profitable/ the producer ask the company to bid which result in low rate. because of the work it is bill at a standard rate/ data activity- numbers of proprose-20- min=12 number of contract =8 – the total sale 4 local commerial amount is 240;000/ question i need to determined the cost of serving the local market/ question i need to prepare a report showing the margin serving the local market; the company has no direct material or direct labor cost/ question what would you recommend to management corcern the local market