At the Spring Valley Company, the cost of the personnel department has always been charged to production departments based upon number of employees. Recently, opinions gathered from the department manegers indicate that the number of new hires might a better predictor personnel costs Total personnel departmont costs are $290.000 er 220 60 employees Number new hires 15 19 15 If the number of employees is considered the cost driver, what amount of personnel costs will be allocated to Department A? (Round any intermediary calculations two decimal places and your final answer to the nearest dollar.) OA. $7,385 O B. $36,927 O c. $139.630 D. $31.900