ABC Corporation has three service departments with the following costs and activity base: Activity Base for Allocation Service Department Cost number of copies made Graphics Production $200,000 500,000 number of invoices Accounting processed Personnel 400,000 number of employees ABC has three operating divisions, Micro, Macro and Super. Their revenue, cost and activity information is as follows: Super $650,000 S100,000 Micro Macro $700,000 S50,000 $850,000 S70,000 30,000 Direct revenues Direct operating expenses 50,000 Number of copies made 20,000 Number of invoices processed Number of employees 700 800 00 145 130 125 How much service department cost would be allocated to the Super Division? S350,000 $100,000 $125,000 $550,000