Cardiff and Delp is an architectural firm that provides services for residential construction projects. The following data pertain to a recent reporting period. 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 540 contact hours, 346 design hours, and 125 days to complete. (Round activity rate answers to 2 decimal places.)