Gant Accounting performs two types of services, Audit and Tax. Gants overhead costs consist of computer support, $342000; and legal support, $168000. Information on the two services is: Audit Tax Direct labor cost $50000 $100000 CPU minutes 40000 10000 Legal hours used 200 800 Gant Accounting performs tax services for Cathy Lane. Direct labor cost is $1200; 600 CPU minutes were used; and 1 legal hour was used.

What is the total cost of the Lane job using activity-based costing?

$5904

$4272

$5472

$4104