Swifty Accounting performs two types of services, Audit and Tax. Swifty's estimated overhead costs consist of computer support, $306000; and legal support, $153000. information on the two services and their estimated use of cost drivers is as follows: Audit Tax Direct labor cost $50000 $100000 CPU minutes 40000 10000 Legal hours used 200 800 Overhead assigned to tax services using traditional costing using direct labor cost as the base is O $183600. O $306000. O $153000. O $275400