based on direct labor hours. The following data are available for a recent period: Assume 52 Service Department costs are allocated first and the cost allocated to 51 Service Deoartment from 52 is $4,320. What is the cost allocated to each of the two producing departments by Service Department S1? Select one: a. Department A=$21,197, Department B=$11,923 b. Department A=$10,752, Department B=$18,048 c. Department A=$10,800, Department B=58,640 d. Department A=$18,432, Department B=$10,358