Question 25 (1 point) ABC Corporation has three service departments with the following costs and activity base: Activity Base for Allocation Cost Service Department Graphics Production Accounting Personnel Department $200,000 500,000 number of copies number of invoices processed number of employees 400,000 ABC has three operating divisions, Micro, Macro and Super. Their revenue, cost and activity information are as follows: Direct revenues Direct operating expenses Number of copies made Number of invoices processed Number of employees Micro Macro $700,000 $850,000 50,000 70,000 20,000 30,000 700 800 130 145 Super $650,000 100,000 50,000 500 125 How much service department cost would be allocated to the Macro Division? 1) 8305,000 How much service department cost would be allocated to the Macro Division? 1) $305,000 2) $130,000 3) $405,000 4) $175,000