D) $1.98 13) Kelly C departments. orporation uses the direct method to allocate service department costs to operating . The company has two service departments. Administrative and Facilities, and two operating departments, Assembly and Wholesaling. Service Departments Administrative Facilities Assembly Wholesaling Operating Department Departmental costs Employee hours Space occupied $19.440 $71,340 $185,580 $392.950 14.000 2,000 22,000 4.000 2,000 2,000 000 39,000 trative costs are allocated on the basis of employee hours and Facilities costs are ce occupied. The total Wholesaling Department cost after the allocated on the basis of spa allocations of service department costs is closest to: A) $403,990 B) $396.430 C) $403,642 D) $402,601