2. Tyler Case, the companys 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:

Activity	Amount			Activity Measure	Activity Volume
Foundation laying	$	2,228,700		Foundation-laying hours		387,600
Building construction		2,185,000		Construction labour-hours		460,000
Painting		2,295,000		Painting-hours		510,000
Finishing		2,139,000		Finishing-hours		690,000

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 three jobs):

	Schfool	Residential	Cinema
Foundation-laying hours	49,600	48,000	57,300
Painting-hours	67,320	42,050	58,900
Finishing-hours	35,880	53,820	89,700

a. Calculate the activity rates for each of the four activities. (Round your answers to 2 decimal places.)

b. Calculate the total cost of each job using activity-based costing. (Do not round intermediate calculations and round your final answers nearest to whole number.)