Sammys Interior Decoration Company designs custom showroom spaces in interior design marts across the country. The following data pertain to a recent reporting period.

Design Department DRIVERS OVERHEAD

Client consultation 750 contact hours $129,000

Drawing 1,200 design hours $97,200

Models 12,000 square feet $24,000

Project Management DRIVERS OVERHEAD

Supervision 225 days $40,725

Billings 150 jobs $54,300

Required:

Use ABC to compute overhead rates Client Consultation.