Use the Following Information to Answer the Following Questions

Multiple Choice

Use the following information to answer the following Questions
The Dahle Manufacturing Company has two production departments (Assembly and Finishing) and two service departments (Human Resources and Janitorial) . The projected usage of the two service departments is as follows:

The budgeted costs in the service departments are: Human Resources, $90,000 and Janitorial, $50,000.

-Using the direct method, the amount of Janitorial Department cost allocated to the Finishing Department is:

A) $21,053.
B) $24,843.
C) $25,000.
D) $28,947.
E) $34,157.