ABC Corporation has three service departments with the following costs and activity base:

? Service Department	? Cost	Activity Base for Allocation
Graphics Production	$200,000	number of copies
Accounting	500,000	number of invoices processed
Personnel Department	400,000	number 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
Number of copies made	20,000	30,000	50,000
Number of invoices processed	700	800	500
Number of employees	130	145	125

?

?

What will the income of the Super Division be after all service department allocations?

	a.	$550,000
	b.	$200,000
	c.	$325,000
	d.	$300,000