Singh and Smythe 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 .. . . ............. . 1,500 contact hours $270,000 Drawings ... .. . . . . ... . .... . .. . . . . . . 2,000 design hours 115,000 Modeling ........... . ... . . .... ... . . 40,000 square feet 30,000 Project management department Supervision . . . ................. . .. . 600 days $120,000 Billings . . ... . .... .... . ............ . 8 jobs 10,000 Collections ....................... . 8 jobs 12,000 Required 1. Using ABC, compute the firm's activity overhead rates. Form activity cost pools where appropriate. 2. Assign costs to a 9,200 square foot job that requires 450 contact hours, 340 design hours, and 200 days to complete.