ABC Corporation has three service departments with the following costs and activity base: Cost Activity Base for Allocation Service Department Graphics Production $200,000 Accounting Personnel Department $400,000 #ofcopes # of invoices processed # of employees $500,000 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 seso,000 $650,000 Direct Operating Expenses 50,000 70,000 $100,000 # of copies made # invoices processed # of employees 20,000 700 130 30,000 800 145 50,000 500 125 How much service department cost would be allocated to the Super D ivision? a. $350,000 O b. $125,000 ?. $550,000 d. $100,000