I got stuck on b1... Can anyone solve this for me?

Current Attempt in Progress Lewis and Stark 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 as to 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 labor dollars, while the audit partners argue for implementing activity-based costing. The partners agree to use next year's budgeted data for purposes of analysis and comparison. The following overhead data are collected to develop the comparison Estimated Use of Cost Drivers per Service Estimated Use of Cost Drivers Activity Cost Pools Cost Drivers Estimated Overhead Audit Tax Employee training Direct labor dollars: $1,790,000 $1,130,000 $660.000 $214,800 76,000 Typing and secretarial Number of reports/forms 2,500 800 1,700 Computing Number of minutes. 202,800 60,000 27,000 33.000 Number of employees 40 141,000 22 Facility rental 18 Travel Per expense reports 81,400 Direct 56,000 25,300 $716,000 (a) Your answer is correct. Using traditional product costing as proposed by the tax partners, compute the total overhead cost assigned to both services (audit and tax) of Lewis and Stark. Audit Tax Total overhead cost assigned $ 452000 26-4000 eTextbook and Media Attempts: 1 of 3 used (61) Using activity-based costing, prepare a schedule showing the computations of the activity-based overhead rates (per cost driver). (Round overhead rates to 2 decimal places, e.g. 12.25.) (61) Using activity-based costing, prepare a schedule showing the computations of the activity-based overhead rates (per cost driver). (Round overhead rates to 2 decimal places, e.g. 12.25.) Activity Estimated Expected Use of Cost Drivers per Activity Activity-Base Overhead Rati Cost Pools Overhead Employee training I Direct labor dollars $ Typing and Reports/forms secretarial Computing Minutes Facility rental Employees Travel Direct $ $ Direct