Ivanhoe Tax Services Ltd. prepares tax returns for corporations and individuals. Having identified its activity cost pools and the cost drivers for each pool, Ivanhoe accumulated the following data relative to those activity cost pools and cost drivers.

a. Calculate the overhead rates. (Round answers to 2 decimal places, e.g. 15.25.)

b.

Activity Cost Pool Secretarial support Printing and photocopying Computer support Recruiting and training Cost Driver Direct hours Number of pages CPU minutes Professional direct hours Estimated Overhead $185,640 25,600 86,000 138,240 Estimated Use of Cost Driver 15,600 25,600 20,000 25,600 Corporate 10,200 22,200 10,400 15,000 Individual 5,400 3,400 9,600 10,600 Secretarial support per hour Printing and photocopying $ $ $ per page Computer support $ per minute Recruiting and training $ $ per hour Assign the overhead costs to corporate and individual tax preparation divisions. (Round answers to 0 decimal places, e.g. 125.) Corporate Individual $