Hy and van Lamsweerde is a public accounting firm that offers two primary services: auditing and tax return preparation. A controversy has developed between the partners of the two service lines regarding who is contributing the greater amount to the bottom line. The area of contention is the assignment of overhead, The tax partners argue for assigning overhead on the basis of 40% of direct labour dollars, while the audit partners argue for implementing activity-based costing. The partners agree to use next year's budgeted data for analysis and comparison. The following overhead data are collected: Estimated Use of Cost Drivers per Service Estimated Use Estimated of Cost Activity Cost Pools Cost Drivers Overhead Drivers Audit Tax Employee training Direct labour dollars $225,750 $1,881,250 $927,000 $954,250 Typing and secretarial Number of reports and forms 75,600 2,700 600 2,100 Computing Number of minutes 213,500 61,000 25,000 36,000 Facility rental Number of employees 154,350 45 25 20 Travel Per expense reports 83,300 Direct 56,700 26,600 $752,500 1. Using activity-based costing, prepare a schedule showing the calculations of the activity-based overhead rates (per cost driver). (Round answers to 2 decimal places, e.g. 15.25.) Activity-based overhead rates Employee training per DL dollar $ Typing and secretarial per report/form $ Computing per minute $ Facility rental per employee $