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	2,000	contact hours	$	240,000
Drawings	1,800	design hours		96,300
Modeling	50,000	square feet		35,000
Project management department
Supervision	1,000	days	$	240,000
Billings	9	jobs		8,700
Collections	9	jobs		15,690

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 540 contact hours, 346 design hours, and 130 days to complete. (Round activity rate answers to 2 decimal places.)