11 Are has two service (A and B) and two production departments (cand o). Department A's Costs of $ 140,000 are allocated to production based on number of employee's. . Employees are A, 2; B, 2; C, 4; and D, 8. Using a direct approach: 10 D will absorb $80,000 of A's cost, LOD Will absorb $ 93,333 of A's cost. OD will absorb it 140,000 of A's cast o D Will absorb st 70,000 of A's Cast. 0 None of these