9. Piebald Company has two service departments and two producing departments. The number of employees in each department is as follows: Personnel 56 Cafeteria 87 342 Producing Department A 318 Producing Department 8 803 The department costs of the Personnel Department are allocated on a basis of the number of employees. If these costs are budgeted at $55,421 during a given period, what would be the amount of cost allocated to Department B under the direct method? A. $26,702.84 B. $52.426.49 C. $47,652.91 D. $50,355.68