ABC Corporation has three support departments with the following costs and cost drivers: Support Department Cost Cost Driver Graphics Production Accounting Personnel $200,000 Number of copies made 500,000 Number of invoices processed 400,000 Number of employees ABC has three operating divisions, Micro, Macro, and Super. Their revenue, cost, and activity information is 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 Number of employees 700 130 800 500 145 125 The operating income of the Super Division after all support department allocations will be Oa. $300,000 Ob. $325,000 Oc. $200,000 Od. $550,000