Silver Law Firm provides litigation and mediation services. The company reports the following overhead cost data for the year. It worked on 70 litigation cases and 80 mediation cases during this period. Activity Clerical support Facility services Client consultations Activity usage for each service follows Budgeted Cost Budgeted Activity Usage $ 63,000 360 documents 18,600 2,400 billable hours 90,000 36 court dates Activity Cost Driver Documents Billable hours Court dates Activity Usage Litigation 192 800 30 Mediation 168 1,600 6 Total 360 2,400 36 Required: 1. Compute an activity rate for each activity using activity-based costing. 2. Compute overhead cost per unit (case) for both litigation and mediation using activity-based costing.