Jardon painting paints the interiors and exteriors of homes and commercial buildings. The company uses and activity-based costing system for its overhead costs. The company has provided the following data concerning its activity-based costing system.

Activity cost pool	Activity measure	Annual activity
Painting overhead	Square meters	30,000 square meters
Job support	Jobs	1,100 jobs
Other	None	Not applicable

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 allocating process in which costs were allocated to the activity cost centers. The results are listed below:

	Painting	Job support	Other	total
Painting overhead	$110,000	$50,000	$40,000	$200,000
Office expense	40,000	60,000	35,000	135,000
Total	150,000	$110,000	$75,000	$335,000

Required:

1. 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.

2. Prepare a product margin report for ONE job that involves painting 400 square meters and has direct materials cost of $1,000 and direct labor cost of $1,190. The total sales revenue from this job is $3,600.