Juneau Company manufactures a variety of products in a single facility. Consultants hired by the company to do an ABC analysis have identied the following activities carried out in the company on a routine basis. Required: 1.&2. Classify each activity as a unitlevel, batchlevel, productlevel, or facilitylevel cost and select the most appropriate allocation base (i.e., activity measure) that could be used to allocate the cost of each activity listed below. Facilitylevel costs are allocated using an arbitrary allocation base. Machines are set up between batches of different products UN The company's grounds crew maintains planted areas surrounding the factory. A percentage of all completed goods are inspected on a random basis. Milling machines are used to make components for products. Employees are trained in general procedures. 9:990 Purchase orders are Issued for materials required in production. The maintenance crew does routine periodic maintenance on general-purpose equipment. :90 The plant controller prepares periodic accounting reports l. Materials are received on the receiving dock and moved to the production area j. The engineering department makes modifications in the designs of products k. The human resources department screens and hires new employees. l. Production orders are issued forjobs Case Construction Company, a threeyearold 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 ajob order costing system to allocate costs to the ditterentjobs. She decided to use construction labourhours as the basis for overhead allocation. In December 2020, she estimated the following amounts for the year 2021: Direct materials $14,569,999 Construction labour 19,299,999 Overhead 7,999,999 Construction labour-hours 599,999 Kalagnanam recorded the following for the rst quarter of 2021 forthe three jobs that the company started and completed during the quarter: School Residential Cinema Direct materials $824Jeee $1Jes4,see $1,425Jeee Construction labour-hours 66,499 32,299 18,599 Required: 1. Compute the cost of each job using the current system of cost allocation. (Do not round intermediate calculations.) Direct Material Construction Labour Overhead Total cost 2. Tyler Case, the company's CEO. recently returned from a seminar on activitybased costing and instructed Kalagnanam to consider implementing the new system. As a first step, he instructed herto analyze the overhead costs for 2021. Through her research she was able to derive the following breakdown of the estimated overhead costs for 2021: Activityr Activity Amount Activity Measure Volume Foundation laying $ 1,830, 500 Foundationilaying hour's 425,700 Building construction 1,740,000 Construction labourhours 500,000 Painting 1,892,000 Paintingihour's 550,000 Finishing 2,437,500 Finishinghours 750,000 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 threejobs): Schtool Residential Cinema Foundationlaying hour-s 39,550 38,500 44,250 Painting-hour's 49,380 36,120 47,660 Finishinghours 41,460 60, 600 94, 000 a. Calculate the activity rates for each of the four activities. (Round your answers to 2 decimal places.) Foundation laying Budding construction Painting per PH Finishing b. Calculate the total cost of each job using activitybased costing. (Do not round intermediate calculations and round your nal answers nearest to whole number.)