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 $41,000; design $522,000; and construction oversight $117,300. The cost drivers and estimated use are as follows. Activities Initial concept formation Design Construction oversight Cost Drivers Number of project changes Square feet Number of months Estimated Use of Cost Drivers per Activity 25 174,000 115 (a) Compute the predetermined overhead rate for each activity. Overhead Rate Initial concept formation $ Design $ Construction oversight $ (b) Classify each of these activities as unit-level, bate ility-level. Activities Level Initial concept formation Design Construction oversight