ABC Corporation has three service departments with the following costs and activity base: rvice Department Activity Base for Allocation Cost $200,000 number of copies 500,000 processed 400,000 number of employees raphics Production umber of invoices unting nnel Department ABC has three operating divisions, Micro, Macro and Super. Their revenue, cost and activity information are as follows Direct revenues Direct operating expenses Number of copies made Number of invoices processed Number of employees Micro $700 50 20, Macro $850 70 30, Super $650 100 50 14 12 How much service department cost will be allocated to the Micro Division? a. $145,000 b. $60,000 C. $345,000 d. $200,000