Gant Accounting performs two types of services, Audit and Tax. Gant's overhead costs consist of computer support, $300,000; and legal support, $150,000. Information on the two services is: 
Gant Accounting performs tax services for Cathy Lane. Direct labor cost is $1,200; 600 CPU minutes were used; and 1 legal hour was used. What is the total cost of the Lane job using activity-based costing?
Definitions:
Invested Sum
The total amount of money put into a particular investment or project.
Discount Rate
The interest rate used to discount future cash flows to their present value, often used in capital budgeting and investment planning.
Lease Payments
Regular payments made by a lessee to a lessor for the use of an asset for a specific period of time.
Profitability Index
A financial ratio that measures the return on investment for a project by dividing the present value of future cash flows by the initial investment.
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