2. The most likely relevant facility-level cost driver for heating costs in the factory is Data for Questions 3,4 and 5 Gant Accounting performs two types of services. Audit and Tax, Gant's overhead costs consist of computer support, $300,000. und legal support, $150.000. Information on the two services is: Direct labor costs CPU minutes Legal hours used AUDIT $600,000 40,000 200 TAX $900,000 10,000 800 If Gant allocates overhead using the traditional approach based upon direct labor cost, the overhead allocated to the services will be: Audit overhead Tax overhead