Assume a company provided the following information: If the company 1. uses the direct method to allocate service department costs to operating departments 2. allocates Cafeterla costs based on the number of employees 3. allocates Janltorlal costs based on square feet of space of occupled Then the cost allocated from the Janltorlal Department to the Tech Department is closest to: Multiple Choice $63,000. $54,782. $50,400. $57,273