Neal Company manufactures computer workstations. The company's three activities and their overhead cost drivers follow Budgeted Activity Usage Budgeted Cost Activity Cost Driver Machine hours 2,000 machine hours 124,800 Activity Fabrication $108,000 Assembly Inspection Direct labor hours 96,000 Units inspected 2,400 direct labor hours 6,400 units Job 101's actual activity usage along with a partial customer profitability report follow. Job 101 Machine Bours 20 MH Direct Labor Hours 25 DLH Unite 14 Profitability Report-Job 101 Sales $ 8,900 Cost of goods sold Direct materials Direct labor Overhead Gross profit Customer service costs Customer income Required: $2,140 950 2 2 700 2 1. Compute activity rates using activity-based costing. 2. Use the results from part 1 to allocate overhead cost to Job 101. 3. Complete the profitability report for Job 101.