Dunbar & Cox, Attorneys at Law, provide a variety of legal services. The law firm uses an activity-based costing system and has developed the following activity pool cost rates:

Activity Cost Pool	Activity Rate
Legal research	$56	per hour of paralegal time
Court filing costs	$630	per case filed
Document preparation	$23	per document

Cost and activity data related to two clients is as follows:

	Client 82	Client 122
Number of paralegal hours	32	76
Number of cases filed	1	3
Number of documents	13	33

How much overhead cost would be allocated to Client 82 using the activity-based costing system?

Group of answer choices

$32,614

$709

$2,721

$9,626