22. Depreciation Expense on the Heating and Air Conditioning Equipment for the factory of $50,000 is allocated to five departments. The cost-allocation base for this expense is the number of cubic feet, which equals 100,000 cubic feet. Information for five departments is below: Department Department A Department B Department Department D Department E Square Feet 15,000 5,000 30,000 20,000 10,000 Cubic Feet 15,000 5,000 20,000 35,000 25,000 How much Depreciation Expense is allocated to Department A? A) $2,500 B) $7,500 C) $15,000 D) $18,750