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	$	300,000
Drawings	2,000	design hours		109,000
Modeling	44,000	square feet		35,200
Project management department
Supervision	700	days	$	147,000
Billings	9	jobs		8,300
Collections	9	jobs		16,540

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 550 contact hours, 350 design hours, and 170 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