Case Construction Company, a three-year-old business, provides contracting and construction services to a variety of clients. Given that each construction job is different from any other, company accountant Susan Kalagnanam decided that it was best to use a joborder costing system to allocate costs to the different jobs. She decided to use construction labour-hours as the basis for overhead allocation. In December 2020 , she estimated the following amounts for the year 2021: Kalagnanam recorded the following for the first quarter of 2021 for the three jobs that the company started and completed during the quarter: Required: 1. Compute the cost of each job using the current system of cost allocation. (Do not round intermediate calculations.) 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 : She also documented the following activity on the three jobs during the first quarter of 2021 (in addition to the construction labourhours consumed by the three jobs): a. Calculate the activity rates for each of the four activities. (Round your answers to 2 decimal places.) b. Calculate the total cost of each job using activity-based costing. (Do not round intermediate calculations and round your final answers nearest to whole number.)