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 Drawings Modeling Project management department Supervision Billings Collections 1,600 contact hours 2,400 design hours 51,000 square feet $288,000 147,600 43,350 700 days 10 jobs 10 jobs $168,000 8,500 19,900 Required: 1. & 2. Using ABC, compute the firm's activity overhead rates. Form activity cost pools where appropriate. Assign costs to a 7,600- square-foot job that requires 460 contact hours, 346 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 0 Drawings Modeling Supervision Billings/Collection 0 0 Total overhead cost