Enlighten Services, Inc., a management consulting firm, has been using a single predetermined overhead allocation base to allocate the indirect costs. The direct labor rate is $50 per hour. MiriamLevy, the president of Enlighten, decided to develop an ABC system to accurately allocate the indirect costs. She identified 2 activities related to the total indirect costs-travel and information technology (IT) support. During the current month, Enlighten's consultants spent 150 labors for Malta, Inc. The job required the professionals to travel 300 miles in total. Determine the total cost of the consulting job using the ABC system. Answer: $21,030 *******please show work and explanations for this answer***** Activity. Allocation Base. Estimated costs. Estimated quantity of allocation base Travel. Miles driven. $83,000. 4,000 miles IT support. Direct labor hours. 56,000. 1,500 DLHr Total. $139,000