Golden Leaves Company has two support departments, Maintenance Department (MD) and Personnel Department (PD), and two producing departments, P1 and P2. The Maintenance Department costs of $30,000 are allocated on the basis of standard service used. The Personnel Department costs of $4,500 are allocated on the basis of number of employees. The direct costs of Departments P1 and P2 are $9,000 and $15,000, respectively. Data on standard service hours and number of employees are as follows:

	MD	PD	P1	P2
Standard service hours used	100	50	300	150
Number of employees	10	20	90	90
Direct labor hours	50	50	250	250

Refer to Figure 7-6. Using the direct method, the cost of the Maintenance Department allocated to Department P1 is

$15,000.

$10,000.

$20,000.

$30,000.