Gant Accounting performs two types of services, Audit and Tax. Gants overhead costs consist of computer support, $222000; and legal support, $108000. Information on the two services is:

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

Gant Accounting performs tax services for Cathy Lane. Direct labor cost is $1200; 600 CPU minutes were used; and 1 legal hour was used. What is the total cost of the Lane job using activity-based costing?

$2772

$3972

$2664

$4464