Crane Consulting Company is headquartered in Atlanta and has branch offices in Nashville and Birmingham. Crane uses a based costing system. The Atlanta office has its costs for Administration and Legal allocated to the two branch offices. Cr provided the following information: Activity Cost Pool Cost Driver Costs Administration % of time devoted to branch $724000 Legal Hours spent on legal research $162000 % of time devoted to branch Hours spend on legal research Nashville 80% 20400 Birmingham 20% 8400 How much of Atlanta's cost will be allocated to Birmingham?(round to nearest dollar) O $177200 O $192050 O $258200 $193070