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.)

Activity Expected Costs Expected Activity Driver Activity Rate Activity Driver Incurred Overhead Assigned Client consultation Drawings Modeling Supervision Billings/Collection Total overhead cost