CSUSB Legal performs two types of services, Divorce and Accident. CSUSB's overhead costs consist of computer support, $300,000; and admin. support, $150,000. Information on the two services is: 3. Divorce $50,000 40,000 Accident Direct labor cost CPU minutes Admin. hours used $100,000 10,000 800 200 1) Overhead applied to Divorce services using activity-based costing is 2) Overhead applied to Accident services using activity-based costing is