Tumwater Legal Consulting Associates employs ABC. The following budgeted data for each of the activity cost pools is provided for the year 2022.

Estimated Expected Use of

Activity Cost Pools Overhead Cost Drivers per Activity

Researching legal issues $ 93,240 888 research hours

Preparing legal documents $1,414,550 148,900 document pages

Meeting with clients $3,060,000 13,600 professional hours

During 2022 the firm worked 777 research hours, 12,680 professional hours, and prepared 139,970 document pages.

Instructions Compute the total overhead applied during 2022 using ABC Activity Based Costing