Cardiff and Delp is an architectural firm that provides services for residential construction projects. The following data pertain to a recent reporting period. (Round activity rate answers to 2 decimal places.)
Activities Costs
Design department
Client consultation 2,100 contact hours $315,000
Drawings 1,800 design hours 104,400
Modeling 46,000square feet 32,200
Project management department
Supervision 1,200 days $228,000
Billings 8 jobs 8,300
Collections 8 jobs 13,140
Required:
1.&2.Using ABC, compute the firm's activity overhead rates. Form activity cost pools where appropriate. Assign costs to a 8,800 square foot job that requires 520 contact hours, 350 design hours, and 180 days to complete.
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