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

$\backslash$table$[[$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 is as follows:

$\backslash$table$[[,$Micro,Macro,Super$],[$Revenues$,$$$700,000,$$$850,000,$$$650,000$