Brandon Consulting Company is headquartered in Atlanta and has branch offices in Nashville and Birmingham.Brandon uses an activity-based costing system.The Atlanta office has its costs for Administration and Legal allocated to the two branch offices.Brandon has provided the following information: 
How much of Atlanta's cost will be allocated to Birmingham?
Definitions:
Constant Costs
Costs that do not change with the level of output or activity within a certain range.
Short-run Supply Curve
A graphical representation showing the relation between the price of a product and the quantity of the product that a firm is willing and able to sell, given fixed resources.
MC Curve
A graph that shows the relationship between the marginal cost and the quantity of output produced, typically upward sloping.
Shut-down Price
The price level at which a firm ceases its operations because the revenue received does not cover the variable costs, making it financially unsustainable to continue.
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