Whispering Winds Company provides architectural services for mall development companies. The following data are available for the current year.
Activity Cost Pool
Estimated Overhead
Estimated Use of Cost Driver per Activity
Secretarial support
$376,740
42,000 professional hours
Direct labor benefits
$294,690
$517,000 direct labor cost
Printing and copying
$61,790
37,000 pages
Computer support
$346,390
67,000 minutes
Liability insurance
$619,740
$2,817,000 billed revenue
Compute the activity-based overhead rate for each cost pool. (Round answers to 2 decimal places, e.g. 12.25.)
Activity-based overhead rates
Secretarial support
$ per professional hour
Direct labor benefits
$ per direct labor dollar
Printing and copying
$ per page
Computer support
$ per minute
Liability insurance
$ per revenue dollar billed