15. The production departments at Windsor Parke occupy a total area of 30,000 square fe Heating costs total $600,000 and are allocated based on the area that each department occupies. The finishing department occupies 30,000 square feet and the packaging department occupies 20,000 square feet. What amount of heating cost will be allocate to the finishing and packaging departments, respectively? A) $32,727 and $21,818 B) $360,000 and $240,000 C) $300,000 and $300,000 D) $36,000 and $24,000 16. From a decision-making standpoint, the allocated cost should measure the A) product cost of the goods produced. B) opportunity cost of using a company resource. C) sunk cost of the resource involved. D) variable costs of the materials purchased. 17. VelCraft allocates costs from its payroll 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 tl production department occupies within the factory. Information about the department presented below: 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 When the maintenance department costs are allocated, what amount will be charged the packaging department? (Round your intermediate calculation to two decimal pli A) $33,083 B) $70,400 C) $52,932 D) $44,000