Brownley Company has two service departments and two operating (production) departments. The Payroll Department services all three of the other departments in proportion to the number of employees in each. The Maintenance Department costs are allocated to the two operating departments in proportion to the floor space used by each. Listed below are the operating data for the current period: Service Depts. Production Depts. Cutting $98,500 37 14,400 Payroll Maintenance $36,500 37 $24,800 $149,400 Direct costs No. of personnel Sq. ft. of space 19.400 The total cost of operating the Cutting Department for the current period is: $121,123. O $18,680. O $4,960. O $22.706