Gant Accounting performs two types of services, Audit and Tax. Gant's overhead cost consist of computer support, $300,000; and legal support, $150,000.

audit. tax

direct labor cost. $600,000 $900,000

CPU minutes. 40,000 10,000

Legal hours used. 200 800

If Gant allocates overhead using activity based costing (with CPU minutes the cost driver for computer support and legal hours used the cost driver for legal support), the overhead rates used to allocate overhead to the services will be: per CPU Minute and Per legal Hour Used If Gant allocates overhead using activity based costing (with CPU minutes the cost driver for computer support and legal hours used the cost driver for legal support), the overhead allocated to the services will be compute using the overhead rates from #19 above) Audit overhead Tax overhead