Direct department costs $24,000 $36,000 $70,000 $117,500 Number of employees 1 2 16 9 Direct labor hours 225 150 1,125 900 Assuming S2 Service Department is allocated first and the cost allocated to S1 Service Department from S2 is $3,600. What is the cost allocated to each of the two producing departments by Service Department S1? Select one: A. Department A = $ 9,000, Department B = $ 7,200 B. Department A = $36,000, Department B = $28,800 C. Department A = $15,360, Department B = $ 8,640 D. Department A = $17,644, Department B = $ 9,936
