Polk and Stoneman is a public accounting firm that offers two primary services, auditing and tax-return preparation.

(1) Using activity-based costing, prepare a schedule showing the computations of the activity-based overhead rates (per cost driver). (Round overhead rate to 2 decimal places, e.g. $12.25.)

(2) Prepare a schedule assigning each activitys overhead cost pool to each service based on the use of the cost drivers. (Round overhead rate to 2 decimal places, e.g. $12.25 and cost assigned to 0 decimal places, e.g. $2,500. )