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	1,400	contact hours	$	280,000
Drawings	2,600	design hours		157,300
Modeling	44,000	square feet		30,800
Project management department
Supervision	1,100	days	$	253,000
Billings	8	jobs		8,200
Collections	8	jobs		11,880

Required: 1. & 2. Using ABC, compute the firm's activity overhead rates. Form activity cost pools where appropriate. Assign costs to a 7,600 square foot job that requires 440 contact hours, 350 design hours, and 135 days to complete. (Round activity rate answers to 2 decimal places.)

Activity Expected Costs Expected Activity Driver Activity Rate Activity Driver Incurred Overhead Assigned Client consultation Drawings Modeling Supervision Billings/Collection Total overhead cost