11 (3 points) CPR Global provides In-Person and Online training and has two support departments, Organization and Digital Badges. The support department costs get allocated to the two revenue-generating training departments. The Organization costs of $90000 are allocated on the basis of standard service hours used. The Digital Badges costs of $25000 are allocated based on the number of employees. Costs of In-Person and Online training departments are $40000 and $65000, respectively. Data on standard service hours and number of employees are as follows: Digital Organization Badges In-Person Online Training Training Standard service hours used 180 210 165 225 Number of employees 35 120 80 80 How much of the cost of Organization is allocated to Online training using the direct method