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Blue Spruce Company provides architectural services for mall development companies. The following d current year. Estimated Activity Cost Pool Overhead Estimated Use of Cost

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Blue Spruce Company provides architectural services for mall development companies. The following d current year. Estimated Activity Cost Pool Overhead Estimated Use of Cost Driver per Activity Secretarial support $442,960 49,000 professional hours Direct labor benefits 335,360 $524,000 direct labor cost Printing and copying 76,560 44,000 pages Computer support 387,760 74,000 minutes Liability insurance 818,960 $2,824,000 billed revenue Compute the activity-based overhead rate for each cost pool. (Round answers to 2 decimal places, e.g. 12.25.) Secretarial support $ SA Activity-based overhead rates Direct labor benefits $ Drinting.and.conving per professional hour per direct labor dollar

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