Bromide Partners provides three services: accounting, auditing, and tax services. The total business overhead of $650,000 has been divided into two cost pools, as shown below:

Partners

$200,000

Juniors

$450,000

The hours spent by each type of staff are as shown below:

Accounting

Auditing

Tax Services

Total

Partner hours Junior hours

150

1,200

250

2,800

400

1,000

800

5,000

What is the total cost of providing audit services?

  1. $314,500
  2. $341,810
  3. $722,500
  4. $650,000