Stephens CPA Firm performs two types of services, Audit and Tax. Stephens' overhead costs consist of computer support, $75,600; and legal support, $14,400. Information on the two services is: Tax Audit Total Direct labor cost $126,000 $24,000 $150,000 CPU minutes 7,000 43,000 50,000 Legal hours used 890 110 1,000 Use traditional costing based on direct labor costs to calculate the amount of overhead applied to Audit services. $126,000 $472,500 $90,000 $75,600