Gordy Accounting performs two types of services Audit and Tax Gordy's overhead costs consist of computer support. $300.000, and legal support, $150,000. Information on the two services is: Audit Direct labor cost $50,000 $100,000 CPU minutes 40,000 10,000 200 Legal hours used 800 Overhead applied to audit services using traditional costing is $150.000 $270.000 $300.000 $180.000