Gant Accounting performs two types of services, Audit and Tax. Gants overhead costs consist of computer support, $279000; and legal support, $139500. 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 traditional costing is

$279000.

$139500.

$251100.

$167400.