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 1,800 design hours 47,000 square feet $216,000 104,400 37,600 700 days 6 jobs 6 jobs $112,000 9,500 6,640 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 530 contact hours, 344 design hours, and 140 days to complete. (Round activity rate answers to 2 decimal places.)