1. Upside Down, Inc. designs custom storage spaces to eliminate clutter in both residential and business settings. The following data pertains to a recent reporting period: Design Department Client Consultation 500 contact hours $100,000, Drawing 1,000 design hours $75,000, Models 20,000 square feet $25,000, Project Management, Supervision 250 days $43,750, Billings 150 jobs $52,500 A. Use ABC to compute OH 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.