ABC Corporation Has Three Service Departments with the Following Costs

Multiple Choice

ABC Corporation has three service departments with the following costs and activity base: ABC has three operating divisions, Micro, Macro and Super. Their revenue, cost and activity information are as follows:
What will the income of the Super Division be after all service department allocations?

A) $300,000
B) $325,000
C) $550,000
D) $200,000