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	2,000	contact hours	$	380,000
Drawings	1,800	design hours		95,400
Modeling	49,000	square feet		34,300
Project management department
Supervision	1,000	days	$	210,000
Billings	6	jobs		9,000
Collections	6	jobs		8,340

Required: 1. & 2. Using ABC, compute the firm's activity overhead rates. Form activity cost pools where appropriate. Assign costs to a 7,000 square foot job that requires 450 contact hours, 360 design hours, and 180 days to complete. (Round activity rate answers to 2 decimal places.)

ctivity Driver Overhead Assigned Activity Expected Costs Expected Activity Driver Activity Rate Incurred Client consultation Drawings Modeling Supervision Billings/Collection Total overhead cost