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 1,500 contact hours $ 180,000 Drawings 1,800 design hours 101,700 Modeling 42,000 square feet 27,300 Project management department Supervision 1,000 days $ 200,000 Billings 9 jobs 9,700 Collections 9 jobs 16,220 Required: 1. & 2. Using ABC, compute the firm's activity overhead rates. Form activity cost pools where appropriate. Assign costs to a 7,400-square-foot job that requires 500 contact hours, 342 design hours, and 195 days to complete. (Round activity rate answers to 2 decimal places.)