4. A small business advisor offers three services with the following details: Pension Property planning Investments management Budgeted services 800 400 60 Budgeted labour hours per service 2 4 6 Average number of legal checks per service 1 4 8 The budgeted activity cost for performing legal checks is $864,000. If an ABC system is used by the business advisor, the amount of the legal checks cost is attached to each property management service is $