A professional firm has two divisions, a computer consultancy division (CSD) and a management advisory division (MAD). Each division provides consultancy and advisory services to clients and in the year just ended, the fees earned by CSD were $\$ 500,000$ and the fees earned by MAD were $\$ 700,000$. Establishment costs were $\$ 400,000$ for the year in CSD and $\$ 500,000$ for the year in MAD.

In providing services to their clients, each division obtains supporting services from the other division. During the year, CSD provided 5,000 hours of services to MAD and MAD provided 2,000 hours of services to CSD.

It has been agreed that the transfer prices for services should be $\$ 20$ per hour for work done by CSD and $\$ 30$ per hour for services provided by MAD.

Required:

The profit for the year reported by CSD was:

A $\$ 60,000$

B $\$ 100,000$

C $\$ 140,000$

D $\$ 200,000$