(25 Pts.) Lowland Corporation is a job order costing company that uses activity-based costing to apply overhead to jobs. The following overhead activities were budgeted for the year. Activity setups purchasing other overhead Cost $ 120,000 80,000 150,000 Driver Amount of driver number of setups 6,000 number of parts 20,000 direct labor hours 75,000 The following information about the jobs was given for September. Balance 9/1 Job 1 $44,900 Job 2 Job 3 $60,700 $30,500 0 Job 4 direct materials 54,000 37,000 25,000 41,000 direct labor 80,000 38,500 43,000 71,000 number of setups 40 10 30 200 number of parts 300 180 400 500 direct labor hours 5,000 2,400 5,200 1,200 By September 30, Jobs 1 and 3 were completed and sold. The remaining jobs were still in process. a. Calculate the activity rates for each overhead activity. (9 Pts.) (If needed, round to five decimal places.) b. Calculate the cost of Jobs 2 & 3 for September 30. (16 Pts.) (Round to the nearest dollar.) Job 1 Job 2 Job 3 Job 4