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	8,120,000 pages
Budgeted usage:
Software Development	1,472,000 pages
Training	3,368,000 pages
Management	2,520,000 pages
Cost equation	$400,000 + $0.02 per page

If DCC uses a dual-rate for allocating its costs, how much cost will be allocated to the Software Development Department, assuming the Software Development Department actually made 1,900,000 copies during the year?

(a) 121, 248

(b) 120,444

(c) 126,517

(d) 118,000