Crane Consulting performs two types of services, Investment and Management. Overhead costs 2,500,000 consist of computer cost 700,000 and consultant salary 1,800,000. Information on the two services are:

	investment	management	total
computer hours	500	200	700
consultation hours	50	100	150

Overhead applied to Management Consulting using activity-based costing is

a) $ 1,000,0000

b) $ 1,100,000

c) $ 1,400,000

d) $ 1,500,000

e) No correct answer