Use the Following Information for the Next 3 Questions

Multiple Choice

Use the following information for the next 3 questions.
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 feet 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 total cost (including support department costs) for Product Assembly will be

A) $14,000
B) $28,000
C) $30,400
D) None of the above