Use this information for ABC Corporation to answer the question that follow. ABC Corporation has three service departments with the following costs and activity base: Cost $200,000 Service Department Graphics Production Accounting Personnel Activity Base for Allocation number of copies made number of invoices processed number of employees 500,000 400,000 ABC has three operating divisions, Micro, Macro and Super. Their revenue, cost and activity information is as follows: Micro Macro Super $700,000 $850,000 $650,000 $50,000 Direct revenues Direct operating expenses Number of copies made Number of invoices processed Number of employees $70,000 30,000 20,000 $100,000 50,000 500 125 700 800 130 145 What is the service department charge rate for Graphics Production? Oa. $2 Ob. $6.66 Oc. $10 Od. $0.50 se these present value tables to answer the question that follow. elow is a table for the present value of $1 at Compound interest. Year 6% 10% 12% 1 0.943 0.909 0.893 2 0.797 0.826 0.751 3 0.712 0.890 0.840 0.792 0.747 4 0.636 0.683 0.621 5 0.567 elow is a table for the present value of an annuity of $1 at compound interest. Year 6% 10% 12% 1 0.943 0.909 0.893 2 1.833 1.736 1.690 3 2.673 2.487 2.402 4 3.465 3.170 3.037 5 4.212 3.791 3.605 sing the tables above, what would be the present value of $80,000 (rounded to the nearest dollar) to be received three years from today, assuming an earnings rate of 6%? Oa. $80,000 Ob. $213,840 Oc. $67,200 Od. $100,352 Use these present value tables to answer the question that follow. Below is a table for the present value of $1 at compound interest. Year 10% 1 0.909 2 0.826 6% 0.943 0.890 0.840 0.792 0.747 12% 0.893 0.797 0.712 0.636 0.567 3 0.751 4 0.683 U 0.621 Below is a table for the present value of an annuity of $1 at compound interest. Year 6% 10% 0.943 0.909 2 1.833 1.736 12% 0.893 1.690 2.402 3.037 3.605 3 2.673 2.487 4 3.465 3.170 5 4.212 3.791 Using the tables above, what would be the present value of $30,000 to be received three years from today, assuming an earnings rate of 6%? Oa. $25,200 Ob. $26,700 Oc. $80,190 Od. $23,760