Departments and Costs	Furniture	Construction	Cabinet
Power department costs: $72,200 kilowatt hours used	5,000	8,000	6,000
Maintenance department costs: $45,000 maintenance work orders	100	150	50
Personnel department costs: $24,050 employees	30	25	10

Use the direct method of service department cost allocation and determine the amount of the service department costs that will be charged to the Furniture Department.

Select one:

a. $0

b. $141,250

c. $30,400

d. $62,150

e. $45,100