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 1,700 contact hours 1,400 design hours $204,000 81,900 32,500 50,000 square feet Project management department Supervision Billings Collections 1,000 days 10 jobs 10 jobs $190,000 9,500 19,500