Baldwin CPA Firm performs two types of services, Audit and Tax. Baldwin's overhead costs consist of computer support, $60,000; and legal support, $30,000. Information on the two services is: Audit Tax Total Direct labor cost $60,000 $90,000 $150,000 CPU minutes 20,000 30,000 50,000 Legal hours used 400 600 1,000 Baldwin performs tax services for Katie Lynn. Direct labor cost is $2,400; 500 CPU minutes were used; and 5 legal hours were used. What is the total cost of the Lynn job using activity-based costing?