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 usage for each service follows.

Required:

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.

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Compute overhead cost per unit $($case$)$ for both litigation and mediation using activity$-$based costing. $($Round "Activity rate" to $2$ decimal places.$)$