Terri Martin, CPA provides bookkeeping and tax services to her clients. She charges a fee of $62 per hour for bookkeeping and $93 per hour for tax services. Martin estimates the following costs for the upcoming year: Office supplies $16,400 Computer fees 24,400 Secretary's salary 31,000 Rent 18,300 $90,100 Operating profits declined last year and Ms. Martin has decided to use activity-based costing (ABC) procedures to evaluate her hourly fees. She gathered the following information from last year's records: Activity Levels Activity Cost Driver Bookkeeping Tax Services Office supplies Hours billed 1,200 800 Computer fees Computer hours used 400 600 Secretar's salary Number of clients 16 84 Rent Types of services offered 1 1 What is the total cost allocated to the bookkeeping services using activity-based costing? $24,560. $43,850. $33,710. $56,390.