Activity-Based Costing for Service Industries with Complexity Levels: A consulting firm provides services with three complexity levels: Basic, Intermediate, and Advanced. The company incurs overhead costs of $300,000, which it allocates based on the following cost drivers:

Basic: Number of clients (estimated at 100 clients)

Intermediate: Number of hours (estimated at 2,000 hours)

Advanced: Number of projects (estimated at 10 projects) Allocate the overhead costs to each service using activity-based costing with complexity levels.