ABC Corporation has three support departments with the following costs and cost drivers: Cost Driver Support Department Cost Graphics Production $200,000 Accounting number of copies made 500,000 number of invoices processed Personnel. 400,000 number of employees ABC has three operating divisions, Micro, Macro, and Super. Their revenue, cost, and activity information are as follows: Micro Macro Super Revenues $700,000 $850,000 $650,000 Direct operating expenses 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 The support department cost that will be allocated to the Micro Division is a. $345,000 Ob. $60,000 Oc. $145,000 Od. $200,000