Polk and Stoneman is a public accounting firm that offers two primary services, auditing and tax-ret um preparation. A controversy has developed between the partners of the two service lines as to 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 labor dollars, while the audit partners argue for implementing activity-based costing. The partners agree to use next year's budgeted data for purposes of analysis and comparison. The following overhead data are collected to develop the comparison. Using traditional product costing method, compute the total overhead cos assigned to audit and tax service. using ABC method, compute the total overhead cost assigned to audit and tax service