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

recent reporting period.

Required:

& $2.$ Using ABC, compute the firm's activity overhead rates. Form activity cost pools where appropriate. Assign costs to a $8,800$

square foot job that requires $440$ contact hours, $342$ design hours, and $205$ days to complete. $($Round activity rate answers to $2$

decimal places.$)$