Please show work for all, thanks.

1) Waterway Accounting performs two types of services, Audit and Tax. Waterways overhead costs consist of computer support, $248000; and legal support, $115000. Information on the two services is:

	Audit	Tax
Direct labour cost	$50000	$100000
CPU minutes	40000	10000
Legal hours used	300	700

Overhead applied to audit services using ABC is

$121000.

$130100.

$232900.

$242000.

2) Bonita Security Inc. provides security guards to shopping malls. Data related to Bonitas overhead costs for the current year are as follows:

Head Office Activity	Total Overhead Cost		Cost Driver	Estimated Activity
Supervision	$128000		# of employees	80
Technology fees	61000		computer hours	2000
Rent/Utilities/Taxes	36000		direct labour hours	150000
Total	$225000

During the year, Bonita provided security to the Carla Vista Creek Mall including 6 employees, 140 computer hours and 11100 labour hours. Overhead applied to the Carla Vista Creek Mall job for the year using ABC is

$1630.74.

$16534.00.

$13870.00.

$6934.00.