Bramble Accounting performs two types of services, Audit and Tax. Bramble's estimated overhead costs consist of computer support, $336000; and legal support $ 168000 Information on the two services and their estimated use of cost drivers is as follows: Audit Tax Direct labor cost 50000 100000 40000 10000 CPU minutes Legal hours used 200 800 Overhead assigned to audit services using traditional costing using direct labor cost as the base is $168000 $ 302400 $ 336000 201600