Duffy and Rowe is a full-service legal firm. During the year, corporate clients required 16,150 hours of legal services, whereas individual clients required 11,750 hours. In the past, the firm has assigned overhead to client engagements based on either these hours or lawyers' salaries. However, Duffy suspects that there are other things that cause firm overhead costs to occur and believes that adopting activity-based costing will allow a more accurate allocation of costs to the two client groups. The firm's revenues and costs for the year as as follows: Rowe has kept records for use in the activity-based costing system: REQUIRED [ROUND ALL ALLOCATION RATES TO THREE DECIMAL PLACES AND ALLOCATIONS TO THE NEAREST DOLLAR.] If the firm were to use the single-driver system to allocate its overhead costs, with lawyer salaries as the single driver, how much would be allocated to its corporate clients? If the firm had used an activity-based costing system to allocate its overhead costs, how much would be allocated to its individual clients