ABC Corporation has three support departments with the following costs and cost drivers: Support Department Cost Cost Driver Graphics Production $200,000 number of copies made Accounting 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 allocation rate for the Accounting Department is a.$714 b.$250 c.$625 d.$0.004

ABC Corporation has three support departments with the following costs and cost drivers:

Support Department	Cost	Cost Driver
Graphics Production	$200,000	number of copies made
Accounting	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 allocation rate for the Personnel Department is

a.$2,758

b.$1,000

c.$3,200

d.$3,077

ABC Corporation has three support departments with the following costs and cost drivers:

Support Department	Cost	Cost Driver
Graphics Production	$200,000	number of copies made
Accounting	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.$145,000

b.$345,000

c.$60,000

d.$200,000

ABC Corporation has three support departments with the following costs and cost drivers:

Support Department	Cost	Cost Driver
Graphics Production	$200,000	number of copies made
Accounting	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 Macro Division is

a.$305,000

b.$405,000

c.$130,000

d.$175,000