Stephens CPA Firm performs two types of services, Audit and Tax. Stephens' overhead costs consist of computer support, $25,200; and legal support, $64,800. Information on the two services is: Audit Tax Total Direct labor cost $98,000 $52,000 $150,000 CPU minutes 21,000 29.000 50.000 Legal hours used 610 390 1,000 Use traditional costing based on direct labor costs to calculate the amount of overhead applied to Audit services. $90,000 $98,000 $58,800 $169,615