(Appendix 11A) Parker Company has two service departments-cafeteria and engineeringand two operating departments. The number of employees in each department is given below: The costs of the Cafeteria are allocated to other departments on the basis of the number of employees in the departments. If these costs are budgeted at \\( \\$ 69,375 \\), what would be the amount of cost allocated to Engineering under the direct method? Multiple Choice \\( \\$ 0 \\) \\( \\$ 3,700 \\) \\( \\$ 3,750 \\) \\( \\$ 17,344 \\)