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

Available capacity	9,150,000	pages
Budgeted usage:
Software Development	2,300,000	pages
Training	3,700,000	pages
Management	3,100,000	pages
Cost equation	$302,000 + $0.05	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?

Multiple Choice

• $263,670.

• $191,330.

• $457,500.

• $112,659.