Reach Consulting Corporation has its headquarters in Chicago and operates from three branch offices in Portland, Dallas, and Miami. Two of the company's activity cost pools are General Service and Research Service. These costs are allocated to the three branch offices using an activity-based costing system. Information for next year follows:

Activity Cost Pool	Activity Measure	Estimated Cost
General service	% of time devoted to branch	$731,000
Research service	Computer time	$196,070

Estimated branch data for next year is as follows:

	% of time	Computer time
Portland	20%	296,000 minutes
Dallas	55%	205,000 minutes
Miami	25%	59,200 minutes

How much of the headquarters cost allocation should Dallas expect to receive next year? (Do not round intermediate calculations.)

→	$473,800
	$249,800
	$505,300

Allocations to the Dallas branch:

General service (55% × $731,000)	$402,050
Research service (($196,070 ÷ 560,200 minutes) ×      205,000 minutes)	71,750
Total	$473,800