Q 17.62: The following information comes from Accurate Accounting's ABC system: Cost Pool Driver Activity-Based Overhead Rate Administration Number of partner hours $25.00 per hour Recruiting and training Direct professional hours $2.50 per hour Customer development Revenue billed $0.05 per dollar of revenue Accurate just finished an audit of First Industries that required 400 partner hours and 980 direct professiona hours and generated revenue of $260,000. It also completed an audit of Premier Manufacturing that required 420 partner hours and 890 direct professional hours and generated revenue of $240,000. Given this information, Accurate's audit of involved a lower amount of overhead. First Premier