2. Tyler Case, the company's CEO, recently returned from a seminar on activity-based costing and instructed Kalagnanam to consider implementing the new system. As a first step, he instructed her to analyze the overhead costs for 2021. Through her research she was able to derive the following breakdown of the estimated overhead costs for 2021: Activity Foundation laying Building construction Painting Finishing Activity Amount Activity Measure Volume $ 1,681,025 1,575,000 Foundation-laying hours 353,900 1,645,000 1,701,000 Construction labour-hours Painting-hours Finishing-hours 420,000 470,000 630,000 She also documented the following activity on the three jobs during the first quarter of 2021 (in addition to the construction labour- hours consumed by the three jobs): Foundation-laying hours Painting-hours Finishing-hours Schfool Residential Cinema 45,300 62,040 32,760 43,900 52,300 38,700 54,200 49,140 81,900 a. Calculate the activity rates for each of the four activities. (Round your answers to 2 decimal places.) Activity Rate Activity Foundation laying Building construction Painting Finishing per FLH per CLH per PH per FH