3) Darlington&Myrtle, Attorneys at Law, provide a variety of legal services. The la w firm uses an activity-based costing system and has developed the following activity pool cost rates: Activity cost pool Legal research Court filing costs Document preparation 325 per ease filed S 20per document 20 Cost and activity data related to two clients is as follows: Client 245Cient 367 Number of paralegal hours Number of cases filed Number of documents 38 79 18 40 Required: a. Calculate the amount of overhead that would be allocated to Client 245 using the activity-based costing system. b. Calculate the amount of overhead that would be allocated to Client 367 using the activity-based costing system