Owens, CPA Information on Direct Audit Tax wo types of services, Audit and Tax. P Owen's overhead costs consist of computer support, $240,000; and legal support, $120,000. ervices is: labor cost $50,000 $100,000 CPU minutes 40,000 10,000 Legal hours 200 800 used Owens, CPA performs tax services for Jeffery Harris. Direct labor cost is $1,200, 600 CPU minutes were used; and 1 legal hour was used. What is the total cost of the Harris job using activity-based costing? $4,200. b. $2,880. $3,000. d.$4,300.