1. Accenture and Deloitte allocate their service industry costs using activity-based costing. The following table summarizes the costs and cost drivers:

Activity	Accenture Total Cost ($)	Cost Driver	Cost Driver Quantity	Deloitte Total Cost ($)
Client Meetings	$500,000	Number of meetings	1,000 meetings	$450,000
Service Hours	$800,000	Billable hours	20,000 hours	$700,000
IT Support	$300,000	Number of tickets	5,000 tickets	$250,000
Total	$1,600,000			$1,400,000

• Accenture served 800 clients, and Deloitte served 1,200 clients during the year.
• Allocate service industry costs per client and per billable hour for Accenture and Deloitte using activity-based costing.
• Discuss how differences in IT support costs between Accenture and Deloitte reflect their operational efficiencies and client service capabilities.