ABC Corporation has three service departments with the following costs and activity base: Service Department Graphics Production Accounting Personnel Department Cost $200,000 $500,000 $400,000 Activity Base for Allocation #of copies # of invoices processed # 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 70,000 $100,000 30,000 50,000 500 125 Director rating Expenses ,t 50,000 # of copies made 20,000 700 130 # invoices processed 800 145 How much service department cost would be allocated to the Macro Division? 0 a. S305.000 0 b. $130,000 Oc. $405,000 O d,$175,000