Sunrise Accounting provides basic tax services and rent-a-controller accounting services. Sunrise has identified three activity pools, the related costs per pool, the cost driver for each pool, and the expected use for each pool.

Activity

Total Activity Cost

Cost Driver

Expected Tax Services Usage

Expected Controller Services Usage

Transportation costs

$

162,000

Mileage

9,000

miles

63,000

miles

Electronic processing

210,000

Processing hours

24,000

hours

36,000

hours

Office support

168,000

Administrative hours

4,900

hours

2,100

hours

Using activity proportions, determine the amount of overhead assigned to Controller Services. (Do not round intermediate calculations.)