Blue Spruce Company provides architectural services for mall development companies. The following data are available for the current year.

Activity Cost Pool		Estimated Overhead		Estimated Use of Cost Driver per Activity
Secretarial support		$238,140		27,000	professional hours
Direct labor benefits		210,840		$502,000	direct labor cost
Printing and copying		33,440		22,000	pages
Computer support		261,040		52,000	minutes
Liability insurance		196,140		$2,802,000	billed revenue

Compute the activity-based overhead rate for each cost pool. (Round answers to 2 decimal places, e.g. 12.25.)

		Activity-based overhead rates
Secretarial support		$enter a dollar amount per professional hour	per professional hour
Direct labor benefits		$enter a dollar amount per direct labor dollar	per direct labor dollar
Printing and copying		$enter a dollar amount per page	per page
Computer support		$enter a dollar amount per minute	per minute
Liability insurance		$enter a dollar amount per revenue dollar billed	per revenue dollar billed

Blue Spruce Company provides architectural services for mall development companies. The following data are available for the current year. Estimated Overhead Estimated Use of Cost Driver per Activity Activity Cost Pool Secretarial support $238,140 27,000 professional hours Direct labor benefits 210,840 $502,000 direct labor cost Printing and copying 33,440 22,000 pages Computer support 261,040 52,000 minutes Liability insurance 196,140 $2,802,000 billed revenue Compute the activity-based overhead rate for each cost pool. (Round answers to 2 decimal places, e.g. 12.25.) Activity-based overhead rates Secretarial support $ per professional hour Direct labor benefits $ per direct labor dollar Printing and copying $ per page Computer support $ per minute Liability insurance $ per revenue dollar billed e Textbook and Media Save for Later Attempts: 0 of 1 used Submit