Spanking Clean provides housecleaning services to its clients. The company uses an activity-based costing system for its overhead costs. The company has provided the following data from its activity-based costing system.

Activity Cost Pool

Total Cost

Total Activity

Cleaning

$442,068

78,800 hours

Job support

52,801

1,900 jobs

Client support

9,170

350 clients

Other

110,000

Not applicable

Total

$614,039

The "Other" activity cost pool consists of the costs of idle capacity and organization-sustaining costs. One particular client, the Ong family, requested 46 jobs during the year that required a total of 92 hours of housecleaning. For this service, the client was charged $2,230.

The activity rate for the Job Support activity cost pool is closest to:

1)

$323.18 per job

2)

$27.79 per hour

3)

$323.18 per cleaning

4)

$27.79 per job