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	1,700	contact hours	$	272,000
Drawings	2,600	design hours		154,700
Modeling	42,000	square feet		35,700
Project management department
Supervision	600	days	$	126,000
Billings	7	jobs		9,200
Collections	7	jobs		11,310

Required: 1. & 2. Using ABC, compute the firm's activity overhead rates. Form activity cost pools where appropriate. Assign costs to a 9,200 square foot job that requires 480 contact hours, 356 design hours, and 145 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