Waterway Accounting performs two types of services, Audit and Tax. Waterway's estimated overhead costs consist of computer support, $321,000; and legal support, $160,500. Waterway's records show that a cost driver for computer support is CPU minutes and the cost driver for legal support is the number of legal hours used. 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 activity-based costing is O $292600 $288900. O $192600 O All answer choices are incorrect.