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	1,100	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	$150,000	$110,000	$75,000	$335,000

Required:

1. 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

1. Prepare a Product Margin report for ONE job that involves painting 400 square meters and has direct materials cost of $1,000 and direct labor cost of $1,190. The total sales revenue from this job is $4,600.