ABC has three operating divisions, Micro, Macro, and Super. Their revenue, cost and activity information are as follows:

Micro Macro Super

Direct Revenues 700,000 850,000 650,000

Direct Operating Expenses 50,000 70,000 100,000

# of copies made 20,000 30,000 50,000

# invoices processed 700 800 500

# of employees 130 145 125

A. How much service department cost will be allocated to the Micro Division?

a, $200,000

b, $145,000

c, $60,000

d, 345,000