Silver Law Firm provides litigation and mediation services. The company reports the following overhead cost data for the year. It worked on $60$ litigation cases and $75$ mediation cases during this period.

Activity usage for each service follows.

Compute an activity rate for each activity using activity$-$based costing.

Compute overhead cost per unit $($case$)$ for both litigation and mediation using activity$-$based costing.

Litigation

Activity

Clerical support

Facility services

Client consultations

Total Allocated Costs

Units Produced $($cases$)$

Overhead Costs per Case

Litigation

Activity

Clerical support

Facility services

Client consultations

Total Allocated Costs

Units Produced $($cases$)$

Overhead Costs per Case