Hy and van Lamsweerde is a public accounting firm that offers two primary services: auditing and tax return preparation. A controversy has developed between the partners of the two service lines regarding who is contributing the greater amount to the bottom line. The area of contention is the assignment of overhead, The tax partners argue for assigning overhead on the basis of 40% of direct labour dollars, while the audit partners argue for implementing activity-based costing. The partners agree to use next year's budgeted data for analysis and comparison. The following overhead data are collected: Estimated Use of Cost Drivers per Service Estimated Use Estimated Activity Cost Pools of Cost Cost Drivers Overhead Drivers Audit Employee training Direct labour dollars $225,750 51.681,250 5927,000 $954,250 Typing and secretaria Number of reports and forms 75,600 2,700 600 2,100 Computing Number of minutes 213,500 61,000 25,000 36,000 Facility rental Number of employees 154,350 45 25 20 Travel Per expense reports 83,300 Direct 56,700 26,600 5752,500 Using traditional product costing as proposed by the tax partners, calculate the total overhead cost assigned to both services (audit and tax) of Hy and var Lamsweerde Overhead assigned to audit: $ Overhead assigned to tax