Explorit Travel Services arranges group tours in the Vancouver area. Explorit employs four employees in their downtown office who research and develop various tours for their customers. They advertise upcoming tours in travel magazines and on travel websites. The cost associated with the three overhead activities at Explorit are as follows: Estimated Overhead Advertising $82,560 Information Technology Costs 42,000 Office Wages 92,000 In their implementation of ABC costing, Explorit identified a number of potential cost drivers for these overhead activities including: Estimated Usage # of tours 500 Hours spent by office staff working on tours 8,000 # of ads placed per tour 320 # of customers 14,000 Computer hours (can be tracked by tour) 5,000 Instructions Identify the cost driver most correlated to each of the three activity costs incurred by Explorit. Calculate the overhead cost rate for each activity cost.