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	$202,640			14,900			9,500		5,400
Printing and photocopying		Number of pages	25,500			25,500			18,700		6,800
Computer support		CPU minutes	84,240			21,600			10,900		10,700
Recruiting and training		Professional direct hours	140,000			25,000			13,700		11,300

A) Calculate the overhead rates. (Round answers to 2 decimal places, e.g. 15.25.)

Secretarial support		$enter a dollar amount per hour		per hour
Printing and photocopying		$enter a dollar amount per page		per page
Computer support		$enter a dollar amount per minute		per minute
Recruiting and training		$enter a dollar amount per hour		per hour

B) Assign the overhead cost to corporate and individual tax preparation divisions

Corporate = $___

individuals = $____