Crane Tax Services Ltd. prepares tax returns for corporations and individuals. Having identified its activity cost pools and the cost drivers for each pool, Crane accumulated the following data relative to those activity cost pools and cost drivers. Activity Cost Pool Cost Driver Estimated Overhead Estimated Use of Cost Driver Corporate Individual Secretarial support Direct hours $215,930 14,300 12,000 2,300 Printing and photocopying Number of pages 25,000 25,000 18,800 6,200 Computer support CPU minutes 95,850 21,300 10,000 11,300 Recruiting and training Professional direct hours 147,620 24,200 15,300 8,900 (b) Assign the overhead costs to corporate and individual tax preparation divisions. (Round answers to 0 decimal places, e.g. 125.) Corporate $ Individual $ $