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	1,700	contact hours	$	170,000
Drawings	2,600	design hours		140,400
Modeling	47,000	square feet		37,600
Project management department
Supervision	1,200	days	$	228,000
Billings	5	jobs		8,200
Collections	5	jobs		4,900

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 490 contact hours, 356 design hours, and 210 days to complete. (Round activity rate answers to 2 decimal places.)