1. VelCraft allocates costs from its navroll department and the maintenance department its production departments using the direct method of allocation. Payroll department costs are allocated based on the number of employees in the department and maintenance department costs are allocated based on the number of square feet that the production department occupies within the factory. Information about the departments is presented below: 10. Which of the A) Produs B) Prs Number of Employees Costs $150,000 $220,000 Department Payroll Maintenance Molding Finishing Packaging Number of Square Feet Occupied 2,000 64,000 100,000 60,000 40,000 75 50 When the maintenance department costs are allocated, what amount will be charged to the packaging department? (Round your intermediate calculation to two decimal places) A) $44,000 B) $52,932 C) $33,083 D) $70,400 8. Which of the following is accounted for differently in full costing compared to variable costing