PIR Corporation Has 2 Support Departments and 2 Operating Departments

Multiple Choice

PIR Corporation has 2 support departments and 2 operating departments. Number of employees is used as an allocation base for personnel support costs, and square metres are used for janitorial support costs. A breakdown of their costs, along with other operating information, is shown below for a recent accounting period: If PIR uses single-rate allocation and the direct method, the allocation rate for personnel will be:

A) $280 per employee
B) $215 per employee
C) $187 per employee
D) None of the above