Spin Cycle Architecture uses three activity pools to apply overhead to its projects. Each activity has a cost driver used to allocate the overhead costs to the projects. The activities and related overhead costs are as follows: initial concept formation $$46,640$; design $$423,000$; and construction oversight $$117,800.$ The cost drivers and estimated use are as follows.

$\backslash$table$[[$Activities$,$Cost Drivers,$\backslash$table$[[$Estimated Use of Cost$],[$Drivers per Activity$]]],[$Initial concept formation,Number of project changes,$22],[$Design$,$Square feet,$141,000],[$Construction oversight,Number of months,$95]]$

$($a$)$ Compute the predetermined overhead rate for each activity.

Overhead Rate

Initial concept formation

$

$

$

per project change

per square foot

Per month

$($b$)$ Classify each of these activities as unit$-$level, batch$-$level, product$-$level, or facility$-$level.

Activities

Level

Initial concept formation

Design

Construction oversight