7.9 Activity Data Activity Check-in Annual Costs Cost Driver Service A Service B $ 100,000 Visit volume 7,000 15,000 Assessment Diagnosis 250,000 600,000 Minutes per service 15 8 Minutes per service 20 10 Treatment 1,200,000 Minutes per service 5 5 Check-out 125,000 Visit volume 7,000 15,000 Billing 250,000 Number of bills 3 1 Total $2,525,000 a. Using ABC techniques, determine the allocation rate for each overhead activity. b. Determine the overhead costs per visit for each type of service