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: No.of Employees Department Payroll Milling Assembly Direct Expenses $ 20,400 76,500 105,400 15 45 The total cost of operating the Milling Department for the current period is: Multiple Choice $5,100. $15.300 $76,500 $91,800 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: No.of Employees Department Payroll Milling Assembly Direct Expenses $ 20,400 76,500 105,400 15 45 The total cost of operating the Milling Department for the current period is: Multiple Choice $5,100. $15.300 $76,500 $91,800