Accurate Accounting performs two types of services, Audit and Tax. Accurate's estimated overhead costs consist of computer support, $300,000; and legal support, $150,000. Information on the two services and their estimated use of cost drivers is as follows:

Audit Tax

Direct labor cost $50,000 $100,000

CPU minutes 40,000 10,000

Legal hours used 200 800

Overhead assigned to audit services using activity-based costing is