24.A company has three service departments and two producing departments.The three service departments with their cost are accounting ($30,000), human resources ($40,000) and custodial ($100,000).The two producing departments are welding ($300,000) and assembly ($250,000).Accounting costs are allocated based on number of employees, human resources is allocated based on number of full-time employees employed, and custodial is allocated based on square footage.The following is available for the company:

Accounting Human Resources Custodial Welding Assembly Total # of employees 12 15 22 140 130 319 # of full-time employees 9 14 15 66 90 194 square footage 2,000 3,000 1,500 60,000 70,000 136,500