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 Drawings Activities Costs 1,800 contact hours $270,000 1,600 design hours 90,400 45,000 square feet. 27,000 Project management department 800 days $200,000 Billings 12 jobs Collections 12 jobs 8,200 24,080 Modeling Supervision Required: 1. & 2. Using ABC, compute the firm's activity overhead rates. Form activity cost pools where appropriate. Assign costs to a 8,600- square-foot job that requires 540 contact hours, 358 design hours, and 125 days to complete. (Round activity rate answers to 2 decimal places.)