High Traffic Products Corporation Has Two Departments, Small and Large

Multiple Choice

High Traffic Products Corporation has two departments, Small and Large. Central costs could be allocated to the two departments in various ways.

If total payroll processing costs of $64,680 are allocated on the basis of number of employees, the amount allocated to the Large Department would be ________. (Do not round interim calculations. Round the final answer to the nearest whole dollar.)

A) $32,026
B) $21,420
C) $32,340
D) $43,260