what is the service department charge for the personnel department ?

Microsoft Corporation has three service departments with the following costs and activity base. Activity Base for Allocation Service Department Cost Graphics Production $200,000 500,000 Accounting number of copies number of invoices processed number of employees Personnel Department 400,000 Microsoft 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 Super $700,000 $850,000 $650,000 50,000 70,000 100,000 20,000 30,000 50,000 700 800 500 130 145 125