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Smythe Co. makes furniture. The following data are taken from its production plans for the year. Direct labor costs $5,770,800 Hazardous waste disposal costs 615,809 Chairs Tables Expected production 218, e00 units 13,808 units Direct labor hours required 262,809 DLH 16,409 DLH Hazardous waste disposed See pounds 200 pounds Required: 1. Determine the hazardous waste disposal cost per unit for chairs and for tables if costs are assigned using a single plantwide overhead rate based on direct labor hours. Product Activity Driver OH $ per direct labor hour Total Overhead Cost Units Produced OH Cost per unit Chairs 0.00 5 Tables 0.00 2. Determine hazardous waste disposal costs per unit for chairs and for tables if costs are assigned based on the number of pounds disposed of. Product Activity Driver OH $ per pound Total Overhead Cost Units Produced OH Cost per unit Chair 0.00 5 Tables 0.00 5 o 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 2,200 contact hours 1286, 090 Drawings 1,809 design hours 185,308 Modeling 43,009 square feet Project management department Supervision Few days $139, 809 Billings jobs 8, 800 Collections jobs 11, 928 Required: 1. & 2. Using ABC. compute the firm's activity overhead rates. Form activity cost pools where appropriate. Assign costs to a 9.200- square-foot job that requires 490 contact hours. 344 design hours. and 170 days to complete. (Round activity rate answers to 2 decimal places.) Expected Costs Activity Rate Activity Driver Activity Expected Activity Driver Over Incurred Ass Client consultation Drawings Modeling Supervision Billings/Collection Total overhead cost