Gant Accounting performs two types of services, Audit and Tax Gant's overhead costs consist of computer support, $300,000; and legal support, $150,000. Information on the two services is: Audit Tax Direct labor cost $50,000 $100,000 CPU minutes 40,000 10,000 Legal hours used 200 800 Overhead applied to audit services using activity-based costing is A. $300,000 B. $180,000 C. $270,000 D. $150,000