Vaughn Accounting performs two types of services, Audit and Tax. Vaughn's estimated overhead costs consist of computer support, $300000; and legal support, $151500. 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:

$181200

$270300.

$150500

$301000