Inside Out, Company Designs Custom Showroom Spaces in Interior Design

Inside Out, Company designs custom showroom spaces in interior design marts across the country. The following data pertain to a recent reporting period.

$$\begin{array}{l}\text { Design Department }\\\begin{array} { | l | l | l | } \hline \text { Client consultation } & 750 \text { contact hours } & \$ 127,500 \\\hline \text { Drawing } & 1,200 \text { design hours } & \$ 96,000 \\\hline \text { Models } & 15,000 \text { square feet } & \$ 21,000 \\\hline \text { Project Management } & & \\\hline \text { Supervision } & 225 \text { days } & \$ 40,500 \\\hline \text { Billings } & 150 \text { jobs } & \$ 54,000 \\\hline\end{array}\end{array}$$
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.