Baldwin CPA Firm performs two types of services, Audit and Tax. The company's overhead costs consist of computer support $25,200, and legal support, $104,400. Information on the two services is: Audit Tax Total Direct labor cost $94,000 $56,000 $150,000 CPU minutes 23,000 27,000 50,000 Legal hours used 570 430 1,000 The company performs tax services for Katie Lynn. Direct labor cost is $3.700; 210 CPU minutes were used; and 4 legal hours were used. What is the total cost of the Lynn job using activity-based costing? $523 $3,623 $29,320 $2.466