A company has two service departments and two user departments. Each department has the following number of employees: Human Resources Food Services Department X Department Y 10 25 406 199 640 The Human Resources' department costs are allocated based on the number of employees. If the costs were $43,520 during a month, the cost allocated (rounded to two decimal places) to Department Y under the direct method would be: Multiple Choice $0. $2760800 $13.532.00 $14.314 84