55 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 Foundation-laying hours Painting-hours Finishing-hours Amount $ 1,314,400 1,170,000 1,210,000 1,404,000 Activity 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 Building construction Painting Finishing Activity Measure Foundation-laying hours Construction labour-hours Painting-hours Finishing-hours Schfool 42,050 58,080 30,420 Residential 40,730 36,300 45,630 Activity Rate a. Calculate the activity rates for each of the four activities. (Round your answers to 2 decimal places.) Cinema 48,620 50,820 76,050 per FLH per CLH per PH per FH Activity Volume

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 derlve the following breakdown of the estimated overhead costs for 2021: She also documented the following activity on the three jobs during the first quarter of 2021 lin addivon to the construction labourhours consumed by the three jobs): 0. Calculate the activity rates for each of the four actlvities. (Round your answers to 2 decimal ploces.)