Activity-Based Costing for Service Industries with Multiple Cost Pools: A service company provides three types of services: Consulting, Training, and Support. The company incurs overhead costs of $150,000, which it allocates based on the following cost drivers:

Consulting: Number of client hours (estimated at 2,000 hours)

Training: Number of training sessions (estimated at 100 sessions)

Support: Number of support tickets (estimated at 500 tickets) Allocate the overhead costs to each service using activity-based costing with multiple cost pools.