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	2,100	contact hours	$	378,000
Drawings	1,600	design hours		97,600
Modeling	51,000	square feet		38,250
Project management department
Supervision	1,200	days	$	216,000
Billings	8	jobs		8,100
Collections	8	jobs		12,620

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 530 contact hours, 348 design hours, and 185 days to complete. (Round activity rate answers to 2 decimal places.)