what is the service department charge rate for graphics production?

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