Cardiff and Delp is an architectural firm that provides services for residential construction projects. The following data pertain to a recent reporting period.

Activities Costs

Design department

Client consultation . . . . . . . . . . . . . . . . . ......... 1,500 contact hours............... $270,000

Drawings . . . . . . . . . . . . . . . . . . . . . . . . .......... .2,000 design hours................ 115,000

Modeling . . . . . . . . . . . . . . . . . . . . . . . . . ......... 40,000 square feet.................. 30,000

Project management department

Supervision . . . . . . . . . . . . . . . . . . . . . . . ................... 600 days................. $120,000

Billings . . . . . . . . . . . . . . . . . . . . . . ..................... . . . . . 8 jobs.................... 10,000

Collections . . . . . . . . . . . . . . . . . . . . . . . ........................ 8 jobs................... 12,000

Required

1. Using ABC, compute the firm's activity overhead rates. Form activity cost pools where appropriate.

2. Assign costs to a 9,200 square foot job that requires 450 contact hours, 340 design hours, and 200 days to complete.