Cardiff and Delp is an architectural firm that provides services for residential construction projects. The following dato pertain to a recent reporting period. Required: 1. \& 2. Using ABC, compute the firm's activity overhead rates. Form activity cost pools where appropriate. Assign costs to a 9.000 square foot job that requires 560 contact hours, 346 design hours, and 135 days to complete. (Round activity rate answers to 2 ) decimal places.)