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 General service Activity Measure Estimated Cost Time devoted to a branch $ 700,000 Research service Number of analysts Number of Amount of time analysts Portland 1800 hours 16 Dallas 2400 hours 15 Miami 600 hours 9 $ 140,000 How much of these two types of service costs should be allocated to the Dallas branch? O $402,500 O $396,750 $413,200 $383,500 $390,600