Singh and Smythe is an architectural firm that provides services for residential construction projects. The following data pertain to a recent reporting period. (Round activity rate answers to 2 decimal places.) Activities Costs Design department Client consultation Drawings Modeling 1,100 contact hours $220,000 2,400 design hours 132,000 46,750 55,000 square feet Project management department Supervision Billings Collections 1,100 days 7 jobs 7 jobs $198,000 9,800 9,380