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Ivanhoe Tax Services Ltd

Management

Ivanhoe Tax Services Ltd. prepares tax returns for corporations and individuals. Having identified its activity cost pools and the cost drivers for each pool. Ivanhoe accumulated the following data relative to those activity cost pools and cost drivers. 
Estimated Estimated Use of Cost Activity Cost Pool Cost Driver Overhead Driver Corporate Individual Secretarial support Direct hours $199.920 14.700 10.600 4.100 Printing and photocopying Number of pages 25.900 25.900 21.000 4.900 Computer support CPU minutes 103.680 21.600 10.400 11.200 Recruiting and training Professional direct hours 121.000 24.200 16.000 8.200 
(a) 
Calculate the overhead rates. (Round answers to 2 decimal places, e.g. 15.25.) 
Secretarial support $ Printing and photocopying $ Computer support $ Recruiting and training $ 
per hour 
per page 
per minute 
per hour 
 

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