Greer company provides architectural services for mall development companies. the following data are available for 2016. activity cost pool estimated overhead expected use of cost driver per activity secretarial support $220,000 25,000 professional hours direct labor fringe benefits 200,000 $500,000 direct labor cost printing and copying 30,000 20,000 pages computer support 250,000 50,000 minutes liability insurance 140,000 $2,800,000 billed revenue compute the activity-based overhead rates.