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 Supervision Billings Collections 1,400 contact hours $210,000 2,600 design hours 152,100 46,000 square feet 29,900 Project management department 1,200 days 10 jobs 10 jobs $216,000 8,900 20,500 Required: 1. & 2. Using ABC, compute the firm's activity overhead rates. Form activity cost pools where appropriate. Assign costs to a 9,000- square-foot job that requires 480 contact hours, 340 design hours, and 215 days to complete. (Round activity rate answers to 2 decimal places.) Activity Expected Costs Expected Activity Driver Client consultation Drawings Modeling Supervision Billings/Collection Activity Rate 0 0 0 Activity Driver Overhead Incurred Assigned Total overhead cost