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 $127,500 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 for Supervision.