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 1,300 contact hours. $169,000 2,200 design hours 132,000 43,000 square feet 30,100 Project management department 1,100 days 7 jobs $220,000 7 jobs 9,000 8,990 Required: 1. & 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 520 contact hours, 352 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 Activity Driver Incurred Overhead Assigned Total overhead cost