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:
Air Gun
A tool that uses compressed air to project force, often used for nailing, painting, or cleaning applications.
Ratchet
A mechanical device that allows continuous linear or rotary motion in one direction while preventing motion in the opposite direction.
IFI Fastener
An IFI fastener refers to a fastening device that adheres to standards set by the Industrial Fasteners Institute, often indicating a specific quality or dimensional guideline.
Radial Marks
Visible lines or marks on a component, such as a brake disc, indicating radial movement or stress which may suggest potential failure points.
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