Gant Accounting performs two types of services, Audit and Tax. Gants overhead costs consist of computer support, $333000; and legal support, $166500. Information on the two services is:

	Audit	Tax
Direct labor cost	$50000	$100000
CPU minutes	40000	10000
Legal hours used	200	800

Overhead applied to audit services using activity-based costing is

$299700.

$199800.

$166500.

$333000.