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 1,100 contact hours $ 209,000 Drawings 2,800 design hours 163,800 Modeling 42,000 square feet 27,300 Project management department Supervision 900 days $ 171,000 Billings 9 jobs 8,500 Collections 9 jobs 14,180 Required: 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 470 contact hours, 358 design hours, and 145 days to complete. (Round activity rate answers to 2 decimal places.)