based on direct labor hours. The following data are avdilable for a recent period: Assurning 52 Service Department is allocated first, what is the cosl allocated to 51 Service Department, Departmenl A, and Department B? Select one: 3. Service department S1=$14,400, Department A=572,000. Department B=$57,600 b. Service department 51=$11,520, Department A=$64,800, Department B=$67,680 c. Service department 51=$28,800, Department A=$144,000, Department B=$115,200 d. Service department S1=$7,200, Department A=$36,000, Department B=528,800