5. Quantum Office Supplies Ltd. is an online supplier of office products. Two service departments provide support for Quantum's operating divisions: administration and technology services. Budgeted data for the coming quarter are provided below: Service departments Operating divisions Technology Corporate Consumer Administration servic sales sales $ 281,000 10 800 $214,000 40 400 $190,000 50 3,600 Overhead costs Employees Support hours provided $124,000 30 2,800 Administration costs are allocated based on the number of employees in the department and technology services costs are allocated based on support hours provided Assuming that Quantum allocated support department costs using the direct method, what would be the total budgeted overhead costs for the corporate sales division? a) $199,000 b) $296,000 c) $323,000 d) $486,000