Question

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	1,900	contact hours	$	266,000
Drawings	1,400	design hours		76,300
Modeling	44,000	square feet		30,800
Project management department
Supervision	1,200	days	$	192,000
Billings	11	jobs		8,600
Collections	11	jobs		19,340

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 550 contact hours, 344 design hours, and 145 days to complete. (Round activity rate answers to 2 decimal places.)

Activity    Expected Costs Expected Activity Driver Activity Rate

Client Consultation ______________    ________ Contact hours   _____ Per contact hour

Drawings ______________ ________ Design hours   _____ Per contact hour

Modeling    ______________ ______________ Square feet   _____Per square feet

Supervision     ______________ ______________ Days _____ per day

Billings/ Collection ______________ ______________ Jobs   ____

Activity Driver incurred Overhead Assigned

Client Consultation. _________ ___________

Drawings _______________ ____________

Modeling -_______________. _________________

Supervision -________________ -________________

Billings/ Collection _______________ _________________

Total overhead cost:

Answer 1