14) At the Spring Valley Company, the cost of the personnel department has always been charged to production departments based upon number of employees. Recently, opinions gathered from the department managers indicate that the number of new hires might be a better predictor of personnel costs. Total personnel department costs are $282,000. Department Number of employees Number of new hires A 90 15 B 280 12 C 210 11 If the number of new hires is considered the cost driver, what amount of personnel costs will be allocated to Department A? (Round intermediary calculations to two decimal places and your final answer to the nearest dollar.) A) $43,759 B) $6,845 C) $109,980 D) $47,913