Multiple Choice Question 145 Your answer is incorrect. Try again. Gant Accounting performs two types of services, Audit and Tax. Gant's overhead costs consist of computer support, $324000; and legal support, $162000. Information on the two services is: Direct labor cost CPU minutes Legal hours used Audit Tax $50000 $100000 40000 10000 200 800 Overhead applied to audit services using activity-based costing is $291600. O $162000. $194400. O $324000.