Greer Company provides architectural services for mall development companies. The following data are available for 2016. 
Instructions
Compute the activity-based overhead rates.
Definitions:
Liabilities
Anything to which a person is liable, responsible, legally bound; debts or accounts payable (A/P) owed by the business.
Accounts Payable
The amount of money owed by a company to its creditors or suppliers for goods and services received but not yet paid for.
Invoice Description
A detailed statement showing goods sold or services provided, their prices, and the total amount to be paid.
System Recording
The process of capturing and documenting operations or events within a system for review or analysis purposes.
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