system. Information for next year follows:

Activity Cost Pool

General service

Research service

Activity Measure

$\%$ of time devoted to branch Computer time

Estimated Cost

$$780,000$

$$192,640$

Estimated branch data for next year is as follows:

$\backslash$table$[[,\%$ of time,Computer time$],[$Portland$,30\%,216,000$ minutes$],[$Dallas$,60\%,166,000$ minutes$],[$Miami$,10\%,66,000$ minutes$]]$

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

Multiple Choice

$$320,000$

$$539,380$

$$467,500$

$$576,000$