23. Golden Leaves Company has two support departments, Maintenance Department (MD) and Personnel Department (PD), and two producing departments, P1 and P2. The Maintenance Department costs of $30,000 are allocated on the basis of standard service used. The Personnel Department costs of $4,500 are allocated on the basis of number of employees. The direct costs of Departments P1 and P2 are $9,000 and $15,000, respectively. Data on standard service hours and number of employees are as follows: Standard service hours used Number of employees Direct labor hours 250 What is the combined total department costs for the producing departments after allocation of the support departments a. $24,000 b. $34.500 c. $58,500 d $26,000