A company has two service departments, Human Resources (HR) and Information Technology (IT). The HR department costs of $150,000 are allocated on the basis of the number of employees. The IT department costs of $200,000 are allocated based on the IT service hours. The costs of operating department X and Y are $250,000 and $180,000, respectively. Data on budgeted number of employees and IT service hours are shown below. Under the direct method, what amount of IT department costs will be allocated to Department Y ? a. $85,714. b. $83,721. c. $80,000. d. $52,174