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 1.200 contact hours 1,800 design hours 45,000 square feet $180,000 101, 700 33,750 1,100 days 7 Jobs 7 Jobs $209,000 9,900 9,140 Required: 1. & 2. Using ABC, compute the firm's activity overhead rates, Form activity cost pools where appropriate. Assign costs to a 9,000 square-foot job that requires 490 contact hours, 352 design hours, and 180 days to complete. (Round activity rate answers to 2 decimal places.) Expected Costs Expected Activity Driver Activity Rate Activity Driver Incurred Overhead Ansigned Activity Client consultation Drawings Modeling Supervision . Baling Collection 0 0 0 Total overhead cost