OH allocation using cost drivers Wambaugh Corp. has decided to implement an activity-based costing system for its in-house legal department. The legal department's primary expense is professional salaries, which are estimated for associated activities as follows: Reviewing supplier or customer contracts (Contracts) $19,000 Reviewing regulatory compliance bsues Regulation) $25,650 Court actions (Court 300x250 Management has determined that the appropriate cost allocation base for Contracts is the number of pages in the contract reviewed, for Regulation is the number of reviews, and for Court is number of hours of court time. For the year the legal department reviewed 500,000 pages of contracts, number responded to 750 regulatory review requests, and logged 3,750 hours in court a. Determine the allocation rate for each activity in the legal department Note: Round unit costs to two decimal places (ie, round $4355 to $4.36). Contracts rate S 0 per contract page Regulation rate s 0 per review request Court rate 0 per professional hour