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 1,800 contact hours 2,600 design hours 41,000 square feet 1, 100 days 6 jobs 6 jobs $324,000 144,300 26,650 $209,000 9,700 5,480 Required: 1. & 2. Using ABC, compute the firm's activity overhead rates, Form activity cost pools where appropriate. Assign costs to a 7,400- square-foot job that requires 420 contact hours, 342 design hours, and 120 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