Founder Consulting Corporation has its headquarters in Memphis and operates from three branch offices in Nashville, Atlanta, and Louisville. Two of the company's activity cost pools are Administrative Service and Development Service. These costs are allocated to the three branch offices using an activity-based costing system. Information for next year follows: Activity Cost Pool Administrative service Development service Activity Measure % of time devoted to branch Computer time Estimated cost $ 700,000 $140,000 Estimated branch data for next year is as follows: Nashville Atlanta Louisville Total Time to branch 608 308 108 1008 Computer time 150,000 minutes 200,000 minutes 50,000 minutes 400,000 minutes How much of the headquarters cost allocation should Atlanta expect to receive next year? $280,000 Nashville Atlanta Louisville Total Time to branch 60% 30% 108 100% Computer time 150,000 minutes 200,000 minutes 50,000 minutes 400,000 minutes How much of the headquarters cost allocation should Atlanta expect to receive next year? $280,000 $409,500 $472,500 $504,000 $560,000