Taylor CPA Firm performs two types of services, Audit and Tax. Taylor's overhead costs consist of computer support, $43,200 and legal support, $46,800. Information on the two services is: AuditTax Iotal Direct labor cost$114,000 $36,000 $150,000 13,000 37,00050,000 CPU minutes Legal hours used 770 230 1,000 Use activity-based costing to calculate the amount of overhead applied to Audit services. $92,700 $226,933 $47,268 $23,400