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

allocation base for this expense is the number of cubicfeet, which equals100,000 cubic feet. Information for five departments isbelow:

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 DepartmentA?

A.

$7,500

B.

$15,000

C.

$2,500

D.

$18,750