5. 6. ABC Corporation has three service departments with the following costs and activity base: 8. 9.0 Accounting 10.G OService Department Cost $200,000 $500,000 $400,000 Activity Base for Allocation Graphics Production # of copies # of invoices processed # of employees Personnel Department 1ABC has three operating divisions, Micro, Macro and Super. Their revenue, cost and activity infomation are as follovs: 12. O 13 14. Micro Macro Super Direct Revenues $700,000 $850,000 $650,000 Direct Operating Expenses 50,000 $ 70,000 $100,000 20,00030,000 50,000 500 011 , # of copies made # invoices processed # of employees 700 130 800 145 125 What wil the inecorme of the SuerDistonbe rall eri llocations? a, $ 300,000 b. $550,000 c. $200,000 d 5325,000