Miracle Consulting Corporation has its headquarters in Denver 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.

Activity Cost Pool

Activity Measure

Time devoted to a branch

Number of analysts

Amount of time

Portland

$1800$ hours

Dallas

$2400$ hours

$15$

Miami

Number of analysts

Estimated Cost

$$700,000$

$$140,000$

Amount of time

$\backslash$table$[[$Number of$],[$analysts$]]$

Portland $1800$ hours $16$

Dallas $2400$ hours $15$

Miami $600$ hours $9$

How much of these two types of service costs should be alloca$$ed to the Dallas branch?