Cardiff and Delp is an architectural firm that provides services for residential construction projects. The...

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Accounting

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 1,700 contact hours $ 272,000
Drawings 2,600 design hours 154,700
Modeling 42,000 square feet 35,700
Project management department
Supervision 600 days $ 126,000
Billings 7 jobs 9,200
Collections 7 jobs 11,310

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 480 contact hours, 356 design hours, and 145 days to complete. (Round activity rate answers to 2 decimal places.)

Activity Expected Costs Expected Activity Driver Activity Rate Activity Driver Incurred Overhead Assigned
Client consultation
Drawings
Modeling
Supervision
Billings/Collection
Total overhead cost

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