The gross profit for the Rails Division is: a. $50, 800 b. $23, 600 c. $13, 240 d. $33, 280 The net income for Train Corporation is: a. $20, 640 b. $15.940 c. $22, 680 d. $3, 800 7. The income from operations for the Locomotive Division is: a. $47, 800 b. $20, 600 c. $17, 240 d. $37.280 ABC Corporation has three service departments with the following costs and activity base: ABC has three operating divisions, Micro, Macro and Super. Their revenue, cost and activity information are as follows: How much service department cost will be allocated to the Micro Division? $200,000 $145,000 $60,000 $345,000 What is the service department charge rate for the Personnel Department? a. $2, 758 b. $3, 200