ABC Corporation has three service departments with the following costs and activity base: Service Department Cost Activity Base for Allocation Graphics Production $200,000 # of copies Accounting $500,000 # of invoices processed Personnel Department $400,000 # of employees ABC has three operating divisions, Micro, Macro and Super. Their revenue, cost and activity information are as follows:

Micro Macro Super

Direct Revenues $700,000 $850,000 $650,000

Direct Operating Expenses $50,000 $70,000 $100,000

# of copies made 20,000 30,000 50,000

# invoices processed 700 800 500

# of employees 130 145 125

How much service department cost would be allocated to the Super Division?

$550,000

$100,000

$350,000

$125,000