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 $ 187,000 Drawings 2,600 design hours 153,400 Modeling 51,000 square feet 40,800 Project management department Supervision 1,200 days $ 264,000 Billings 7 jobs 9,700 Collections 7 jobs 10,040 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 490 contact hours, 346 design hours, and 145 days to complete. (Round activity rate answers to 2 decimal places.)