ABC Corporation has three service departments with the following costs and activity base:

• Service Department Cost Activity Base for Allocation
• Graphics Production $200,000 # of copies
• Accounting $500,000 # of invoices processed
• Personnel Department $400,000 # of employees

ABC has three operating divisions, Micro, Macro and Super. Their revenue, cost and activity information are as follows:

• Micro Macro Super
• Direct Revenues $700,000 $850,000 $650,000
• Direct Operating Expenses $50,000 $70,000 $100,000
• # of copies made 20,000 30,000 50,000
• # invoices processed 700 800 500
• # of employees 130 145 125

What is the service department charge rate for the Accounting Department?