Using activity-based costing, show the computations of the activity-based overhead rates.

Activity Cost Pools	Cost Drivers	Estimated Overhead	Estimated Use of Cost Drivers	Estimated Use of Cost Drivers per Service
				Audit	Tax
Employee training	Direct labor pounds	216,000	1,800,000	1,100,000	700,000
Typing and secretarial	Number of reports/forms	76,200	2,500	800	1,700
Computing	Number of minutes	204,000	60,000	27,000	33,000
Facility rental	Number of employees	142,500	40	22	18
Travel	Per expense reports	81,300	Direct	56,000	25,300
		720,000