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 $120,000

Drawing 1,200 design hours $97,200

Models 12,000 square feet $36,000

Project Management DRIVERS OVERHEAD

Supervision 225 days $45,000

Billings 150 jobs $48,000

Required

Assign Overhead Costs to 1 job that requires 3,000 square-foot, 70 contact hours, 21 design hours, and 15 days to complete.