Fiam$$ngos$,$ incorporatea nas two service departments ana two operat$$ng $($proquction$)$ aepartments. Aam$$n$$strative vepartment costs are al$$ocatea to the Assemo$$y and Packaging departments based on the number of employees, and Maintenance Department costs are allocated to the Assembly and Packaging departments based on square feet occupied. Data for these departments follows:

$\backslash$table$[[$Department$,$Direct Expenses,Number Employees,Square Feet$],[$Administrative$,$$$30,000,,],[$Maintenance$,15,000,,],[$Assembly$,70,000,6,2,000],[$Packaging$,45,000,4,3,000]]$

The total amount of service department costs $($Administrative and Maintenance$)$ that would be allocated to the Packaging Department is:

Multiple Choice

$$ $$9,000.$

$$12,000.$

$$24,000.$

$$27,000.$

$$ $$21,000.$