Todweed Academy allocates marketing and administrative costs to its three schools based on total annual tuition revenue for the schools: School Tuition revenue Marketing and administrative Lower Middle Upper School School School Total $1,180,000 $980,000 $1,290,000 $3,450,000 $1,380,000 Using revenue as an allocation base, the amount of costs allocated to the Upper School is calculated to be: Multiple Choice $396,000 $636,000 Multiple Choice $396,000 $636,000. $516,000 $436,000. $276,000