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Cardiff and Delp is an awchitectural firm that provides services for residential construction projects. The following data pe

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Design Department Cost (in $) (B) Activities Rate Per activity (B/A) Activity Basis
Client Consultation $204,000 1200 170.00 Contact Hours
Drawing 97600 1600 61.00 Design Hours
Modeling 30000 50000 0.60 Square feet
Supervision 228,000 1200 190.00 Days
Billing 26640 9 2960.00 Job
Activity Unit Rate Total Overhead Cost
Design Department
Modeling 7800 $        0.60 $                  4,680.00
Contract hours 480 $    170.00 $                81,600.00
Design hours 348 $      61.00 $                21,228.00
Days 160 $    190.00 $                30,400.00
Job billing and collection 1 $ 2,960.00 $                  2,960.00
Total Cost $              140,868.00
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