Upside Down, Incorporated Designs Custom Storage Spaces to Eliminate Clutter

Upside Down, Incorporated designs custom storage spaces to eliminate clutter in both residential and business settings. The following data pertain to a recent reporting period: Design department
$\begin{array} { l l l } \text { Client consultation } & 500 \text { contact hours } & \$ 100,000 \\ \text { Drawing } & 1,000 \text { design hours } & \$ 75,000 \\ \text { Models } & 20,000 \text { square feet } & \$ 25,000 \end{array}$
Project Management
$\begin{array} { l l l } \text { Supervision } & 250 \text { days } & \$ 43,750 \\ \text { Billings } & 150 \text { jobs } & \$ 52,500 \end{array}$ Required
a. Use ABC to compute overhead rates for each activity.
b. Assign costs to a 3,000 square foot job that requires 70 contact hours, 20 design hours, and 14 days to complete.