The Document Creation Center (DCC)for Arlington Corp Uch Cost Will Be Allocated to the Software Development Department,assuming

Multiple Choice

The Document Creation Center (DCC) for Arlington Corp.provides photocopying and document services for three departments in the Minneapolis office.The following budget has been prepared for the year.If DCC uses a dual-rate for allocating its costs,how m $\begin{array}{|l|l|}\hline \text { Available capacity } & 8,000,000 \text { pages } \\\hline \text { Budgeted us age: } & \\\hline \text { Software Development } & 1,600,000 \text { pages } \\\hline \text { Training } & 3,000,000 \text { pages } \\\hline \text { Management } & 2,400,000 \text { pages } \\\hline \text { Cost equation } & \$ 280,000+\$ 0.03 \text { per page } \\\hline\end{array}$ uch cost will be allocated to the Software Development Department,assuming the Software Development Department actually made 1,160,000 copies during the year?

A) $75,400.
B) $98,800.
C) $81,200.
D) $84,312.