A law firm uses activity-based pricing. The company's activity pools are as follows:
Cost Pool |
Annual Estimated Cost |
Cost Driver |
Annual Driver Quantity |
Consultation |
180,000 |
Number of consultations |
90 consultations |
Administrative Costs |
137,000 |
Admin labor hours |
9,200 labor hours |
Client Service |
95,000 |
Number of clients |
100 clients |
The firm had two consultations with this client and required 130 administrative labor hours. What additional costs will be charged to this customer?