eperti be Bangunan Jab. P1 Sumber Manusia Jab. P2 Keluasan ruang 2,000 m2 10,000 m2 120,000 m2 70,000 m2. Bilangan pekerja 6 10 80 50 Sekiranya Syarikat Senang menggunakan kaedah peruntukan terus, nisbah yang mewakili bahagian kos bangunan yang diperuntukkan kepada Jaba P1 ialah Senang Company allocates common Building Department costs to producing departments (P1 and P2) based on space occupied, and it allocat common Personnel Department costs based on the number of employees. Space occupancy and employee data are as follows. Building Personnel Dept. P1 Dept. P2 Space occupied 2,000 m2 10,000 m2 120,000 m 70,000 m Employees 10 50 6 80 If Senang Company uses the direct allocation method, the ratio representing the portion of building costs allocated to Department P1 is O A. 120,000/202,000 OB. 190,000/202,000 C. 2,000/120,000 O D. 120,000/190,000 Clear my choice