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 $1,120,000 $920,000 $1,260,000 $3,300,000 $1,320,000 Using revenue as an allocation base, the amount of costs allocated to the Middle School is calculated to be: O $288,000. $368,000. O $448,000. (0) O $528,000. $648,000