Activity-Based Costing for Service Industries with Complexity Levels and Transaction Drivers: A consulting firm provides services with two complexity levels: Basic and Advanced. The company incurs overhead costs of $600,000, which it allocates based on the following cost drivers:

Basic: Number of clients (estimated at 200 clients)

Advanced: Number of transactions (estimated at 500 transactions) Allocate the overhead costs to each service using activity-based costing with complexity levels and transaction drivers.