Stephens CPA Firm performs two types of services, Audit and Tax. Stephens overhead costs consist of computer support, $28,800; and legal support, $61,200. Information on the two services is AuditaIotal Direct labor cost$100,000 $50,000 $150,000 20,000 30,000 50,000 630 370 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 $180,000 $90,000 $100,000 $60,000