Bromide Partners provides three services: accounting, auditing, and tax services. The total business overhead of $650,000 has been divided into two cost pools, as shown below:

Partners: $200,000

Juniors: $450,000

The hours spent by each type of staff are as shown below:

Accounting Auditing Tax Services Total

Partner Hours150250400800

Junior hours 1,2002,800 1,000 5,000

What is the total cost of providing audit services?

Select one:

a. $341,500

b. $650,000

c. $314,500

d. $722,500