Vaughn Accounting performs two types of services, Audit and Tax. Vaughns overhead costs consist of computer support, $ 244000; and legal support, $ 121000. Information on the two services is:

	Audit	Tax
Direct labour cost	$ 47000	$ 99000
CPU minutes	41000	9000
Legal hours used	300	700

Overhead applied to audit services using ABC is?

$ 117500.

$ 128620.

$ 236380.

$ 247500.