Concord Accounting performs two types of services, Audit and Tax. Concords estimated overhead costs consist of computer support, $ 309000; and legal support, $ 154500. Information on the two services and their estimated use of cost drivers is as follows:

Concord Accounting performs two types of services, Audit and Tax. Concord's estimated overhead costs consist of computer support, $ 309000; and legal support, $ 154500. Information on the two services and their estimated use of cost drivers is as follows: Audit Tax Direct labor cost 50000 100000 CPU minutes 40000 10000 Legal hours used 200 800 Overhead assigned to audit services using activity-based costing is $ 154500. $ 278100. $ 309000. O $ 185400