BITCO designs custom showroom spaces in interior design marts across the country. The following data pertain to a recent reporting period. Design Department Client consultation 750 contact hours $127,500 Drawing 1,200 design hours $96,000 Models 15,000 square feet $21,000 Project Management Supervision 225 days $40,500 Billings 150 jobs $54,000 Required Compute a plant-wide overhead rate using number of supervision days as the allocation base and allocate the cost of one job that took 14 days to complete. O $22,239.80 $21,093.33 $20,580.00 O $21.000.00 O $20,490.67