Any help is appreciated

The Bingleton Company has 4 departments in its factory consisting of two service departments 81 and $2, and two production departments P1 and P2. Each of the production departments produce a single product. The current costs of each department are: Service Departments Production Departments S1 $330 000 Assembly $513 000 $2 $247 000 Finishing $438 000 The distribution and consumption of departments' services is given as follows: Em Services provided to: Services provided by: m - Using the direct method how much overhead costs will be allocated from 82 to Finishing: O A. $148,200 0 B. $61,750 0 C. $174,353 0 D. $72,647