Gant Accounting performs two types of services, Audit and Tax. Gants overhead costs consist of computer support, $312000; and legal support, $156000. 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 activity-based costing is

$187200.

$156000.

$312000.

$280800.