Jansen 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	20,800 square meters
Job support	Jobs	400 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:

	Painting		Job Support		Other		Total
Production overhead	$	64,480	$	54,020	$	27,400	$	145,900
Office expense		4,160		117,200		24,540		145,900
Total	$	68,640	$	171,220	$	51,940	$	291,800

Compute the activity rates (i.e., cost per unit of activity) for the Painting and Job Support activity cost pools. (Round your intermediate and final answers to 2 decimal places. Omit the "$" sign in your response.) Prepare an action analysis report in good form of a job that involves painting 185 square meters and has direct materials and direct labor cost of $3,220. The sales revenue from this job is $4,610. For purposes of this action analysis report, direct materials and direct labor should be classified as a Green cost; production overhead as a Red cost; and office expense as a Yellow cost. (Input all amounts as positive values except losses which should be indicated by minus sign. Round your intermediate and final answers to 2 decimal places. Omit the "$" sign in your response.)