Exercise 17-16 Using ABC in a service company LO P3 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 Drawings Modeling Project management department Supervision Billings Collections 1,700 contact hours 2,800 design hours 44,000 square feet $289,000 170,800 35,200 1, 100 days 8 jobs 8 jobs $220,000 8,700 11,380 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 470 contact hours, 342 design hours, and 175 days to complete. (Round activity rate answers to 2 decimal places.) Activity Expected Costs Expected Activity Driver Activity Rate Activity Driver Incurred Overhead Assigned Client consultation Drawings Modeling Supervision Billings/Collection 0 0 0 Total overhead cost