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Sheffield Accounting performs two types of services, Audit and Tax. Sheffield's overhead costs consist of computer support, $230000; and legal support, $112000. Information on


Sheffield Accounting performs two types of services, Audit and Tax. Sheffield's overhead costs consist of computer support, $230000; and legal support, $112000. Information on the two services is: Audit Tax Direct labour cost $44000 $100000 CPU minutes 43000 7000 A Legal hours used 200 800 Overhead applied to audit services using ABC is

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