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 $46,650; design $387,000; and construction oversight $118,750. The cost drivers and estimated use are as follows.

Activities		Cost Drivers		Estimated Use of Cost Drivers per Activity
Initial concept formation		Number of project changes		15
Design		Square feet		129,000
Construction oversight		Number of months		95

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

		Overhead Rate
Initial concept formation		$ ?	per project change
Design		$ ?	per square foot
Construction oversight		$ ?	Per month