ABC Corporation has three support departments with the following costs and cost drivers: Support Department Cost 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 revenue, 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 Macro $850.000 70,000 30,000 800 145 Super $650.000 100.000 150.000 500 125 130 The support department cost that will be allocated to the Micro Division is $145.000 $60,000 $200,000 $345.000