Brownley Company has one service department and two operating (production) departments. Payroll Department costs are allocated to the two operating departments in proportion to the number of employees in each. Listed below are the operating data for the current period Department Payroll Direct Expenses No. of Employees $ 20,000 Milling Assembly 70,000 100,000 21 49 The total cost of operating the Milling Department for the current period is Multiple Choice $70,000 $76,000 $14.000