Highway (Pty) Ltd has its headquarters in Chicago and operates from three branch offices in Portland, Dallas and Miami. Reach's headquarter activities are assigned to two activity cost pools: General Service and Research Service. These costs are then allocated to the three branch offices. Information for next year related to this activity-based costing system is as follows:

Activity Cost Pool

Activity Measure

Estimated

Overhead Cost

General service.

% of time devoted to branch

R700,000

Research service

Computer time

R140,000

Estimated branch data for next year is as follows:

% of time devoted to branch

Computer Time

Portland

30%

200,000 minutes

Dallas

60%

150,000 minutes

Miami

10%

50,000 minutes

How much of the headquarters cost allocation should Portland expect to receive next year?

R210 000

R490 000

R280 000

R504 000