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 Drawings Modeling Project management department Supervision Billings Collections 1,700 contact hours 2,400 design hour's 43,000 square feet $306,000 136,800 30,100 1,100 days 5 Jobs 5 Jobs 5251.000 8,500 5.700 Required: 1. & 2. Using ABC, compute the firm's activity overhead rates, Form activity cost pools where appropriate Assign costs to a 9,200 square footjob that requires 450 contact hours, 340 design hours, and 185 days to complete (Round activity rate answers to 2 decimal places.)