Concord Accounting performs two types of services, Audit and Tax. Concords overhead costs consist of computer support, $243000; and legal support, $121000. Information on the two services is:

Audit Tax

Direct labour cost $48000 $92000

CPU minutes 42000 8000

Legal hours used 300 700

Overhead applied to audit services using ABC is

a) $124800.

b) $123580.

c) $240420.

d) $239200.