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 1,600 contact hours 1,600 design hours 44,000 square feet $160,000 94,400 28, 600 Design department client consultation Drawings Modeling Project management department Supervision Billings Collections 1,100 days 10 jobs 10 jobs $253,000 8,500 17,700 Required: 1. & 2. Using ABC, compute the firm's activity overhead rates. Form activity cost pools where appropriate. Assign costs to a 7,200- square-foot job that requires 550 contact hours, 358 design hours, and 205 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 0 Drawings Modeling Supervision Billings/Collection 0 0 Total overhead cost