Baldwin CPA Firm performs two types of services, Audit and Tax. The company's overhead costs consist of computer support, $44,200; and legal support, $44,000. Information on the two services is: Audit Tax Total Direct labor cost $104,000 $46,000 $150,000 CPU minutes 18,000 32,000 50,000 Legal hours used 670 330 1,000 The company performs tax services for Katie Lynn. Direct labor cost is $3,600; 260 CPU minutes were used; and 9 legal hours were used. What is the total cost of the Lynn job using activity-based costing? $3,122 $4,226 $626 $8,659