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 operating income of the Super Division after all support department allocations will be

a.$550,000

b.$300,000

c.$200,000

d.$325,000