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	$	288,000
Drawings	1,600	design hours		96,000
Modeling	47,000	square feet		39,950
Project management department
Supervision	1,300	days	$	299,000
Billings	6	jobs		9,600
Collections	6	jobs		7,920

Required: 1. & 2. Using ABC, compute the firm's activity overhead rates. Form activity cost pools where appropriate. Assign costs to a 7,600 square foot job that requires 460 contact hours, 348 design hours, and 210 days to complete. (Round activity rate answers to 2 decimal places.)