Port Accounting Performs Two Types of Services, Audit and Tax

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: $\begin{array}{lrr}&\text { Audit } &\text{Tax}\\\text { Direct labor cost } & \$ 50,000 & \$ 100,000 \\\text { CPU minutes } & 40,000 & 10,000 \\\text { Leqal hours used } & 200 & 800\end{array}$
-Overhead applied to audit services using activity-based costing is

A) $120,000.
B) $144,000.
C) $216,000.
D) $240,000.