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Baldwin CPA Firm performs two types of services, Audit and Tax. The company's overhead costs consist of computer support, $68,200; and legal support, $54,000. Information on the two services is: Audit Tax Total Direct labor cost $114,000 $36,000 $150,000 CPU minutes 13,000 37,000 50,000 Legal hours used 770 230 1,000 The company performs tax services for Katie Lynn. Direct labor cost is $4,100; 310 CPU minutes were used; and 14 legal hours were used. What is the total cost of the Lynn job using activity-based costing? O $8, 177 $5,279 $4,295 O $1, 179