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Required information 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 Transportation costs Electronic processing Office support Total Activity Cost Cost Driver $50,000 Mileage 75,000 Processing hours 20,000 Administrative hours Expected Expected Tax Controller Services Usage Services Usage 5,000 miles 35,000 miles 20,000 hours 30,000 hours 3,500 hours 1,500 hours Using activity proportions, determine the amount of overhead assigned to Controller Services. (Do not round intermediate calculations.) $ Transportation costs Electronic processing Office support Total Overhead IS 112