Behrend Clinic uses the direct method to allocate service department costs to operating departments. The clnic has two service departments, Personnel and Support, and two operating departments, Prenatal and Service Departments Personnel Suppot Prenatal lcs $24,947 $42.030 109,700 $298840 Departmental costs Employee hours Space occupled 5,000 3,000 40,00010,000 5,000 1,000 Personnel Department costs are allocated on the basis of employee hours and Support Department costs are allocated on the basis of space occupled In square feet. The total Pedlatrics Department cost after the allocations of service department costs is closest to O $303 510 O $308,794 O $307.521 315,327