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Port Accounting Performs Two Types of Services, Audit and Tax

question 113

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Port Accounting performs two types of services, Audit and Tax.Port's overhead costs consist of computer support, $240,000; and legal support, $120,000.Information on the two services is:  Audit Tax Direct labor cost $50,000$100,000 CPU minutes 40,00010,000 Leqal hours used 200800\begin{array}{lrr}&\text { Audit } &\text{Tax}\\\text { Direct labor cost } & \$ 50,000 & \$ 100,000 \\\text { CPU minutes } & 40,000 & 10,000 \\\text { Leqal hours used } & 200 & 800\end{array}
-Overhead applied to audit services using activity-based costing is


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