GANT accounting performs two types of services, Audit and Tax. Gant's overhead cost consist of computer support, $240,000; and legal support, $147,000. Information on the two services is:

using activity based costing, how much overhead is allocated to tax?

\begin{tabular}{lrr} & \multicolumn{1}{c}{ Audit } & \multicolumn{1}{c}{ Tax } \\ Direct labor cost & $50,000 & $100,000 \\ CPU minutes & 40,000 & 10,000 \\ Legal hours used & 200 & 800 \end{tabular}