Blossom Industries operates two support departments, Personnel and Accounting, and two producing departments, Fabrication and Assembly. Information on the support percentages and cost for each department is as follows:

Personnel Accounting. Operating Costs

Personnel 0% 6% $15200

Accounting. 5% 0% $9800

Fabrication 30% 50% $106000

Assembly 65% 44% 100500

Using the reciprocal method of allocating support costs, what is the total cost allocated to the Assembly Department from the two support departments?

a. $10300

b. $15042

c. $14593

d. $12993