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 Direct operating expenses $700,000 $850,000 $650,000 50,000 70,000 100,000 20,000 30,000 50,000 700 800 500 Number of copies made Number of invoices processed Number of employees 130 145 125 The support department allocation rate for the Accounting Department is a. a $250 b. $625 c. $714 d. $0.004