Baldwin CPA Firm performs two types of services, Audit and Tax. The company's overhead costs consist of computer support, $85,000; and legal support, $60,000. Information on the two services is: AuditTotal Direct labor cost$120,000 $30,000 $150,000 CPU minutes10,000 40,000 50,000 170 1,000 Legal hours used 830 The company performs tax services for Katie Lynn. Direct labor cost is $4,400; 340 CPU minutes were used; and 17 legal hours were used. What is the total cost of the Lynn job using activity-based costing? $8,179 $1,598 $5,118 $5,998