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	1,400	contact hours	$	266,000
Drawings	2,800	design hours		172,200
Modeling	43,000	square feet		27,950
Project management department
Supervision	700	days	$	140,000
Billings	11	jobs		9,200
Collections	11	jobs		22,260

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 500 contact hours, 340 design hours, and 130 days to complete. (Round activity rate answers to 2 decimal places.)

X Answer is complete but not entirely correct. Activity Expected Costs Expected Activity Driver Activity Rate Activity Driver Incurred Overhead Assigned $ 95,000 Client consultation $ 1,400 Contact hours $ 190.00 per contact hour 500 266,000 172,200 2,800 $ 61.50 per design hour 340 20,910 Design hours Square feet 27,950 43,000 0.65 8,800 5,720 Drawings Modeling Supervision Billings/Collection 140,000 700 Days $ 200.00 per square feet per day per job 130 26,000 31,460 2,860 X Jobs 11.00 11 1 Total overhead cost $ 147,641