Ivanhoe Consulting Company is headquartered in Atlanta and has branch offices in Nashville and Birmingham. Ivanhoe uses an activity based costing system. The Atlanta office has its costs for Administration and Legal allocated to the two branch offices. Ivanhoe has provided the following information: Costs Activity Cost Pool Administration Legal Cost Driver of time devoted to branch Hours spent on legal research $704000 $142000 Nashville % of time devoted to branch Hours spend on legal research 80% 18400 20% Birmingham 6400 How much of Atlanta's cost will be allocated to Birmingham?(round to nearest dollar) $216533 $169200 5177445 5178365