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	$	240,000
Drawings	2,000	design hours		107,000
Modeling	54,000	square feet		40,500
Project management department
Supervision	600	days	$	138,000
Billings	10	jobs		10,000
Collections	10	jobs		18,700

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 440 contact hours, 346 design hours, and 125 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 $ 240,000 1,500 Contact hours 160.00 per contact hour 440 346 0 Drawings Modeling Supervision Billings/Collection 0 O Total overhead cost