Case Construction Company, a three-year-old 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 a joborder costing system to allocate costs to the different jobs. She decided to use construction labour-hours as the basis for overhead allocation. In December 2020 , she estimated the following amounts for the year 2021 Kalagnanam recorded the following for the first quarter of 2021 for the three jobs that the company started and completed during the quarter: Required: 1. Compute the cost of each job using the current system of cost allocation. (Round intermediate calculations to 2 decimol ploces.) 2. Tyler Case, the company's CEO, recently returned from a seminar on activity-based costing and instructed Kalagnanam to consider implementing the new system. As a first step, he instructed her to analyze the overhead costs for 2021 . Through her research she was able to derive the following breakdown of the estimated overhead costs for 2021 : She also documented the following activity on the three jobs during the first quarter of 2021 (in addition to the construction labourhours consumed by the three jobs) o. Calculate the activity rates for each of the four activities (Round your answers to 2 decimal ploces.) b. Calculate the total cost of each job using activity-based costing. (Do not round intermediate colculotions ond round y.ur final answers nearest to whole number.)