Use the Following Information for the Next 2 Questions

Multiple Choice

Use the following information for the next 2 questions.
Cervantes Industries provides an in-house cafeteria for production and administrative employees. This service costs $25,000 per month, plus $3 per meal served. The company has 800 production employees and 400 administrative employees. During the past month 5,500 meals were served to production employees and 2,000 to administrative.
-The amount allocated to the operating department using a dual-rate basis with the fixed cost allocation based on number of employees is

A) $33,167
B) $31,683
C) $24,833
D) $41,500