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 1,500 contact hours $ 270,000 Drawings 2,000 design hours 115,000 Modeling 40,000 square feet 30,000 Project management department Supervision 600 days $ 120,000 Billings 8 jobs 10,000 Collections 8 jobs 12,000