Miracle Consulting Corporation has its headquarters in Chicago and operates from three branch offices in Portland, Dallas, and Miami. Two of the company's activity cost pools are General Service and Research Service. These costs are allocated to the three branch offices using an activity-based costing system. Information for next year follows: Estimated Activity Cost Pool Activity Measure Cost General service Research service of time devoted to branch Computer time $810,000 $214,360 Estimated branch data for next year is as follows: of time Computer time Portland Dallas 30% 222,000 minutes 60% 172,000 minutes Miami 10% 72,000 minutes How much of the headquarters cost allocation should the Dallas office expect to receive next year?