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. Available capacity8,000,000pagesBudgeted usage: Software Development1,600,000pagesTraining3,000,000pagesManagement2,400,000pagesCost equation$280,000 + $0.03per pageIf DCC uses a dual-.rate for allocating its costs based on usage, how much cost will be allocated to the Software Development Department?
A. $98,000.
B. $112,000.
C. $118,857.
D. $104,000.
Answer: B
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