Activity-Based Costing for Service Industries with Multiple Cost Drivers: A service company provides three types of services: Basic, Standard, and Premium. The company incurs overhead costs of $300,000, which it allocates based on the following cost drivers:

Basic: Number of clients (estimated at 200 clients)

Standard: Number of service hours (estimated at 2,000 hours)

Premium: Number of service calls (estimated at 100 calls) Allocate the overhead costs to each service using activity-based costing with multiple cost drivers.