A company has decided to use the direct method and allocate fixed administrative costs based on the number of employees. The fixed administrative costs are $60,000 and are to be allocated to two operating departments. The number of employees in the operating department are 10 and 20. The allocated fixed costs will be:

	a.	$25,000 and 35,000
	b.	$20,000 and 40,000
	c.	$50,000 and 10,000
	d.	$30,000 and 30,000