Use This Information for ABC Corporation to Answer the Questions

Multiple Choice

Use this information for ABC Corporation to answer the questions that follow.
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ABC Corporation has three service departments with the following costs and activity base:
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ABC has three operating divisions, Micro, Macro and Super. Their revenue, cost and activity information is as follows:
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-How much service department cost would be allocated to the Macro Division?

A) $405,000
B) $175,000
C) $130,000
D) $305,000