Depreciation Expense on the Heating and Air Conditioning Equipment for the factory of $50,000 is allocated to five departments. The

cost allocation base for this expense is the number of cubic feet, which equals 100,000 cubic feet. Information for five departments is below:

Department Square Feet Cubic Feet

Department A 15,000 15,000

Department B 5,000 5,000

Department C 30,000 20,000

Department D 20,000 35,000

Department E 10,000 25,000

How much Depreciation Expense is allocated to Department A?

A.

$15,000

B.

$7,500

C.

$2,500

D.

$18,750