Castle Company Has Two Service Departments and Two Producing Departments

Multiple Choice

Castle Company has two service departments and two producing departments.The number of employees in each department is: The department costs of the Personnel Department are allocated on a basis of the number of employees.If these costs are budgeted at $37,125 during a given period,the amount of cost allocated to Department B under the direct method would be:

A) $0.
B) $17,187.50.
C) $16,875.00.
D) $18,021.84.