Swifty Accounting performs two types of services, Audit and Tax. Swifty's estimated overhead costs consist of computer support, $288000; and legal support, $144000. 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 activity-based costing is O $172800. O $259200. O $144000. O $288000