Activity Cost Pools Cost Drivers Employee training Direct labor dollars Typing and secretarial Number of reports/forms Computing Number of minutes Facility rental Number of employees Travel Per expense reports Estimated Overhead $217,800 76,300 210,600 140,000 81,300 $726,000 Estimated Use of Cost Drivers per Service Estimated Use of Cost Drivers Audit Tax $1,815,000 $1,153,000 $662,000 2,500 800 1,700 60,000 27,000 33,000 22 Direct 56,000 25,300 40 18 Using traditional product costing as proposed by the tax partners, compute the total overhead cost assigned to both services (audit and tax) of Lewis and Stark. Audit Tax Total overhead cost assigned $ $ Using activity-based costing, prepare a schedule showing the computations of the activity-based overhead rates (per cost driver). (Round overhead rates to 2 decimal places, e.g. 12.25.) Estimated Overhead Expected Use of Cost Drivers per Activity Activity-Based Overhead Rates Activity Cost Pools Employee training Direct labor dollars 0 per DL dollar Typing and secretarial Reports/forms 0 per report/form Computing Minutes 0 per minute Facility rental Employees 0 per employee Travel Direct Direct Prepare a schedule assigning each activity's overhead cost pool to each service based on the use of the cost drivers. (Round overhead rates to 2 decimal places, e.g. 12.25 and cost assigned to O decimal places, e.g. 2,500.) Estimated Use of Cost Drivers Audit Activity-Based Overhead Rates Estimated Use of Cost Drivers Tax Activity-B Overhead 1 Activity Cost Pool Cost Assigned Employee training $ Typing and secretarial " Computing " Facility rental " Travel Direct Overhead costs assigned