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	1,800	contact hours	$	270,000
Drawings	2,400	design hours		130,800
Modeling	47,000	square feet		30,550
Project management department
Supervision	1,200	days	$	216,000
Billings	8	jobs		8,700
Collections	8	jobs		11,780

1. & 2. Using ABC, compute the firm's activity overhead rates. Form activity cost pools where appropriate. Assign costs to a 6,800-square-foot job that requires 460 contact hours, 342 design hours, and 165 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