$(6$ points$)$ Jardon Painting paints the interiors and exteriors of homes and commercial buildings. The company uses an 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 Square meters $30,000$ square meters

Job support Jobs $2,200$ 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 allocation process in which costs were allocated to the activity cost centers. The results are listed below:

Job

Painting Support Other Total

Total $$300,000$ $$110,000$ $$75,000$ $$335,000$

Required:

a$.$ 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.

Job

Painting Support

Activity Rate

b$.$ Prepare a Product Margin report for ONE job that involves painting $300$ square meters and has direct materials cost of $$1,050$ and direct labor cost of $$1,230.$ The total sales revenue from this job is $$5,675.$