A company has two service departments and two user departments. Each department has the following number of employees: 10 25 Human Resources Food Services Department X Department Y 430 265 730 The Human Resources' department costs are allocated based on the number of employees. If the costs were $98,550 during a month, the cost allocated (rounded to two decimal places) to Department Y under the direct method would be: $0. $58,050.00. $35,775.00. $37,576.62.