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 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. & 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 450 contact hours, 340 design hours, and 200 days to complete. (round activity rate answers to 2 decimal places.)