Upside Down, Incorporated designs custom storage spaces to eliminate clutter in both residential and business settings. The following data pertain to a recent reporting period: 
Required
a. Use ABC to compute overhead rates for each activity.
b. Assign costs to a 3,000 square foot job that requires 70 contact hours, 20 design hours, and 14 days to complete.
Definitions:
Creditor Beneficiary
A third party that benefits from a contract made between two other parties, wherein the promisee's intention is to provide a benefit to the creditor beneficiary.
Intended Beneficiary
An individual or entity that is not a direct party to a contract but stands to benefit from its performance.
Rights
Legal, social, or ethical principles of freedom or entitlement.
Contract
A legally binding agreement between two or more parties that delineates the terms of their relationship and obligations to each other.
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