Use this information for ABC Corporation to answer the question that follow. ABC Corporation has three service departments with the following costs and activity base: Cost Service Department Graphics Production Accounting Personnel $200,000 500,000 400,000 Activity Base for Allocation number of copies made number of invoices processed number of employees ABC has three operating divisions, Micro, Macro and Super. Their revenue, cost and activity Information is as follows: Micro Macro Super Direct revenues $700,000 $850,000 $650,000 Direct operating expenses $50,000 $70,000 $100,000 Number of copies made 20,000 30,000 50,000 Number of invoices processed 700 800 500 Number of employees 130 145 125 What is the service department charge rate for the Personnel Department? Oa. $3,077 Ob. $2,758 Oc. $1,000 d. $3,200