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 $48,180; design $438,000; and construction oversight $117,300. The cost drivers and estimated use are as follows. Estimated Use of Cost Activities Cost Drivers Drivers per Activity Initial concept formation Number of project changes 22 Design Square feet 146,000 Construction oversight Number of months 115 (a) Compute the predetermined overhead rate for each activity. Initial concept formation Design Construction oversight $ $ SA Overhead Rate 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 Product-level Design Unit-level Construction oversight Batch-level