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 Drawings Modeling Project management department Supervision Billings Collections 1,200 contact hours 2,489 design hours 45,000 square feet $188,888 133,280 29, 250 989 days 9 jobs 9 jobs $225, eee 8,600 14,440 Requlred: 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, 344 design hours, and 155 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 180.000 1.200 Contact hours $ 150.00 per contact hour Drawings S. 133 200 29, 250 2.400 Design hours 45,000 Square feet 900 Days 55.50 per design hour 0.65 per square feet Modeling Supervision Billings/Collection $ 225.000 250.00 per day 23.040 9 Jobs 2.580.00 per job 1 2.560 Total overhead cost 2,560