Cardiff and Delp is an architectural firm that provides services for residential construction projects. The following data pertain to a recent reporting period. Design department client consultation Activities Costs 2,200 contact hours $242,000 1,600 design hours Modeling 53,000 square feet 88,800 45,050 Project management department Supervision 800 days $184,000 Drawings Billings Collections 7 Jobs 7 Jobs 9,200 9,700