11. Accounting firm XYZ provides audit, tax and general accounting services, it estimates it will have 773 auditing 500 taxation, and 1.000 other service engagements. The company uses an ABC system with the following three cost pools and cost drivers to allocate its indirect costs Cost pool Costs Cost driver A udit T ax Other services Internal training overhead 1 50.000 Length of training session number of conference rooms occupied 660 5 10 350 4 00.000 Number of tickets 1.200 5 00 300 if support Researching and interpreting policies and regulations Direct labor hours 550 4 50 200 1 80,000 7 30.000 Total overhead What is the overhead cost Rer.corement for other services