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ABC Corporation has three support departments with the following costs and cost drivers: Cost Support Department Graphics Production $200,000 500,000 Accounting Cost Driver number of

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ABC Corporation has three support departments with the following costs and cost drivers: Cost Support Department Graphics Production $200,000 500,000 Accounting Cost Driver number of copies made number of invoices processed number of employees Personnel 400.000 ABC has three operating divisions, Micro, Macro, and Super. Their reverse, cost, and activity information are as follows: Revenues Direct operating expenses Number of copies made Number of invoices processed Number of employees Micro $700.000 50.000 20,000 700 130 Macro $850,000 70.000 30.000 800 Super $650,000 100.000 50,000 500 125 The operating income of the Macro Division after all support department allocations will be 5435.000 $375,000 $575.000 $780,000

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