Singh and Danzin is an architectural firm that provides services for residential construction projects. The following overhead cost data are from the current period.
| Activity | Budgeted Costs | Budgeted Activity Usage | |
|---|---|---|---|
| Client consultation | $ 294,000 | 1,500 | contact hours |
| Drawings | 131,000 | 2,000 | design hours |
1. Compute an activity rate for each activity using activity-based costing.
2. Allocate overhead cost to a job that requires 61 contact hours and 356 design hours.

