has two service departments and two operating (p The Payroil Department services all three of the other departments in proportion to the number of employees in each. The Maintenance Department costs by each. Listed below are the operating data for the current period: are allocated to the two operating departments in proportion to the floor space used Payroll Maintenance Milling Assembly $31,000 $87,500 $127,400 Direct costs No. of personnel sq. ft. of space $22,600 26 26 12,20017,200 The total cost of operating the Milling Department for the current period is (Do not round your intermediate calculationsj Multiple Choice o $19,307. $4,520. $106,760