1. Hera Inc. has four production departments Molding, Cutting, Welding, and Polishing. The company incurred joints costs of 1,000,000 during the year. The allocation of the cost of production is done based on the tre e value of the output. We are provided with the following details for Hera Inc. Molding Cutting Welding Polishing Particulars department department department department Net realizable value $1,500,000 $1,700,000 $1,000,000 $800,000 Cost targets $250,000 $600,000 $220,000 $180,000 Which of the departments will experience the most adverse impact due to the allocation joint co a Holding department b. Cutting department Welding department d. Polishing department