Joe's Tire Company has two support departments, Personnel and Maintenance. The Maintenance Department costs of $80,000 are allocated on the basis of standard service hours used. The Personnel Department costs of $20,000 are allocated based on the number of employees. Costs of Departments A and B are $40,000 and $60,000, respectively.

Data on standard service hours and number of employees are as follows:

	Maintenance Dept.	Personnel Dept.	Production Dept. A	Production Dept. B
Standard service hours used	200	200	240	160
Number of employees	10	20	40	120

How much of the cost of the Personnel Department is allocated to Department B using the direct method?

a) $12,632

b) $15,000

c) $48,000

d) $8,000

e) $13,333