Maillard Painting paints the interiors and exteriors of homes and commercial buildings. The company uses an activity-based costing system for its overhead costs. The company has provided the following data concerning its activity-based costing system. Activity Cost Pool Activity Measure Annual Activity Painting overhead Square meters 40,000 square meters Job support Jobs 1,100 jobs Other None Not applicable The “Other” activity cost pool consists of the costs of idle capacity and organization-sustaining costs. The company has already finished the first stage of the allocation process in which costs were allocated to the activity cost centers. The results are listed below: Job Painting Support Other Total Painting overhead $ 110,000 $ 50,000 $40,000 $200,000 Office expense 20,000 60,000 35,000 115,000 Total $130,000 $110,000 $75,000 $315,000 Required: a. Compute the activity rates (i.e., cost per unit of activity) for the Painting and Job Support activity cost pools by filling in the table below. Round off all calculations to the nearest whole cent. Job Painting Support Total b. Prepare a Product Margin report for ONE job that involves painting 300 square meters and has direct materials cost of $1,000 and direct labor cost of $1,190. The sales revenue from this job is $4,400.