Dallas Company's human resources department provides training and other services to the company's three operating departments and to one service department. The assembly department has 75 employees; the finishing department has 15 employees, and the sales department has 10 employees. The human resources department costs are allocated using the direct method and based on the number of employees, and the total amount of costs for the department is $150,000. Required: De termine the amount of human resources cost that should be allocated to each department