Pacific, Inc. is a technology consulting firm focused on Web site development and integration of Internet business applications.

View the additional information. ${?}^3$

Estimates of the costs and quantities of the allocation bases follow:

View the estimates. ${?}^4$

Compute the predetermined overhead allocation rate for each activity. Round to the nearest dollar.

$IT=$ information technology.$)$

$3$: Additional Information

information technology support costs are driven by the number of software applications used, and training costs are driven by the number of direct labor hours worked.

$4$: Estimates