ABC Corporation has three service departments with the following costs and activity base: Activity Base for Allocation Cost $200,000 $500,000 Service Department of copies Accounting Personnel Department $400,000 #0 # 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 Direct Operating Expenses 50,000 70,000 100,000 50,000 500 125 # of copies made # invoices processed # of employees 30,000 800 145 20,000 700 130 What will the income of the Super Division be after all service department allocations? a. $200,000 b.$300,000 0 c. $325,000 d. $550,000