Use this information for ABC Corporation to answer the question that follow.

ABC Corporation has three service departments with the following costs and cost drivers:

$\backslash$table$[[$Service Department,Cost,Cost Driver$],[$Graphics Production,$$200,000$ Number of copies made,$],[$Accounting$,500,000$ Number of invoices processed,$],[$Personnel$,400,000$ Number of employees,$]]$

ABC has three operating divisions, Micro, Macro and Super. Their revenue, cost, and activity information is as follows:

$\backslash$table$[[,$Micro,Macro,Super$],[$Revenues$,$$$700,000,$$$850,000,$$$650,000$