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 2,100 contact hours 2,600 design hours 41,000 square feet $420,000 161,200 28,700 Design department Client consultation Drawings Modeling Project management department Supervision Billings Collections 900 days 6 jobs 6 jobs $171,000 9,700 6,260 Required: 1. & 2. Using ABC, compute the firm's activity overhead rates. Form activity cost pools where appropriate. Assign costs to a 9.000- square foot job that requires 420 contact hours, 354 design hours, and 175 days to complete. (Round activity rate answers to 2 decimal places.) Activity Rate Activity Driver Incurred Overhead Assigned Activity Expected Costs $ Client consultation Drawings Modeling Supervision Billings Collection 420,000 161 200 28,700 171.000 15.960 Expected Activity Driver 2,100 Contact hours 2,600 Design hours 41,000 square feet 900 Days 6 Jobs $ $ S 0.70 per square feet 190.00 per day 2,660.00 per job Total overhead cost