Spin Cycle Architecture uses three activity pools to apply overhead to its projects. Each activity has a cost driver used to allocate the overhead costs to the projects. The activities and related overhead costs are as follows: initial concept formation $47.760; design $286,000; and construction oversight $121.900. The cost drivers and estimated use are as follows. Estimated Use of Cost Activities Cost Drivers Drivers per Activity Initial concept formation Number of project changes 24 Design Square feet 143,000 Construction oversight Number of months 115 (a) Compute the predetermined overhead rate for each activity, Overhead Rate per project change Initial concept formation $ $ per square foot Design Construction oversight $ Per month (b) Classify each of these activities as unit-level, batch-level product-level, or facility-level. Activities Level Initial concept formation Product-level Design Unit-level Activities Initial concept formation Design Construction oversight Cost Drivers Number of project changes Square feet Number of months Drivers per Activity 24 143,000 115 (a) Compute the predetermined overhead rate for each activity. Overhead Rate Initial concept formation $ per project change Design $ per square foot Construction oversight $ Per month (b) Classify each of these activities as unit-level, batch-level, product-level, or facility-level. Activities Initial concept formation Level Product-level Design Unit-level Construction oversight Batch-level e Textbook and Media