Gant Accounting performs two types of services, Audit and Tax. Gant's overhead costs consist of computer support, $303000; and legal support, $151500, Information on the two services is: Direct labor cost CPU minutes Legal hours used Audit Tax $50000 $100000 40000 10000 200 800 Overhead applied to audit services using traditional costing is O $272700. O $303000 O $151500 O $181800