Cardiff and Delp is an architectural firm that provides services for residential construction projects. The following data pertain to a recent reporting period. (Round activity rate answers to 2 decimal places.)

	Activities				Costs
Design department
Client consultation		2,100	contact hours			$	315,000
Drawings		1,800	design hours				104,400
Modeling		46,000	square feet				32,200
Project management department
Supervision		1,200	days			$	228,000
Billings		8	jobs				8,300
Collections		8	jobs				13,140

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 520 contact hours, 350 design hours, and 180 days to complete.

Activity	Expected Costs	Expected Activity Driver		Activity Rate		Activity driver incurred	Overhead assigned
Client consultation	$315,000	2,100	Contact hours	$150.00	per contact hour		$78,000
Drawings	104,400	1,800	Design hours	$58.00	per design hour		20,300
Modeling	32,200	46,000	Square feet	$0.70	per square feet
Supervision	228,000	1,200	Days	$190.00	per day
Billings/Collection	21,440	8	Jobs	$2,680.00	per job
						Total Overhead cost