Use the following labor budget data for Roy & Miller Accounting. L Partner Salaries partne r Benefits (40%) Total Partner Compensation Staff Accountant Salaries Staff Benefits (40%) Total Staff compensation $400, 000 160,0oD 560, 000 600,000 240.000 ?840,000 The budgeted overhead cost for the year is $1,260.000. The company has estimated that one-third of the budgeted overhead cost is incurred to support the firm's two partners, and two-thirds goes to support the staff accountants. The current audit bid for requires $18.00O in direct partner professional labor, $30,000 in direct staff accountant professional labor, $5.000 in direct material If overhead is applied on the Monoco engagement based on two separate cost drivers. what is the cost of