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The Document Creation Center (DCC) for Alegis Corp. provides photocopying and document services for three departments in the St. Paul office. The following budget has

The Document Creation Center (DCC) for Alegis Corp. provides photocopying and document services for three departments in the St. Paul office. The following budget has been prepared for the year.

Available capacity 13,000,000 pages
Budgeted usage:
Software Development 2,600,000 pages
Training 4,875,000 pages
Management 3,900,000 pages
Cost equation $455,000 + $0.03 per page

If DCC uses a dual rate for allocating its costs based on usage, how much cost will be allocated to the Software Development Department?

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