The support department allocation rate for the Personnel Department is

ABC Corporation has three support departments with the following costs and cost drivers: Cost Driver Support Department Cost number of copies made number of invoices processed number of employees ABC has three operating divisions, Micro, Macro, and Super. Their revenue, cost, and activity information are as follows: Graphics Production Accounting Personnel $200,000 500,000 400,000 Micro Macro Super Revenues Direct operating expenses Number of copies made $700,000 $850,000 $650,000 50,000 20,000 Number of invoices processed Number of employees The support department allocation 700 130 70,000 30,000 145 rate for the Personnel 100,000 50,000 500 125 Department is