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 A15,00015,000

Department B5,000 5,000

Department C30,00020,000

Department D20,00035,000

Department E10,00025,000

How much Depreciation Expense is allocated to Department A?

A. $15,000

B. $7,500

C. $2,500

D. $18,750