Cool Surfboards Has Two Departments Using the Services of the Payroll

Multiple Choice

Cool Surfboards has two departments using the services of the Payroll department. Total monthly payroll shared cost is $6,000. The departments allocate payroll costs based on number of employees. The Wave Blaster department has 15 employees and the Boogie Break department has 5 employees. What is the amount of payroll costs allocated to the Boogie Break department?

A) $1,500
B) $3,000
C) $2,000
D) $4,500