ABC Corporation has three service departments with the following costs and activity base: Service Department Graphics Production Accounting Personnel Cost $200,000 500,000 400,000 Activity Base for Allocation number of copies made number of invoices processed number of employees ABC has three operating divisions, Micro, Macro and Super. Their revenue, cost and activity information is as follows: Micro Macro Super Direct revenues Direct operating expenses $700,000 $850,000 $650,000 $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? Oa. $200,000 Ob. $550,000 Oc. $325,000 Od. $300,000