An organization has a single service department, the payroll department and two revenue departments, department A and department B. The total direct cost of the payroll department is to be allocated to two revenue departments. The following information is provided: Total direct cost of payroll department...$150,000 Departmental square feet: Payroll 1,000 Department A 5,000 Department B 4,000 Total 10,000 Departmental employees: Payroll 10 Department A 600 Department B 400 Total 1,010 From the information provided, the best rate for allocating the direct cost of the payroll department to the two revenue departments (rounded to the nearest whole dollar) is: None of the above O $150 per direct labor hour $15 per square foot $17 per square foot O $149 per direct labor hour