Stephens CPA Firm performs two types of services, Audit and Tax. Stephens' overhead costs consist of computer support, $43,200; and legal support, $46,800. Information on the two services is: Audit TaxTotal Total Direct labor coat $108,000 $42,000 $150,000 16,00034,00050,000 20 1,000 CPU minutes Legal hours used Use traditional costing based on direct labor costs to calculate the amount of overhead applied to Audit services. $64,800 $90,000 $231,429 O $108,000