In year 1 a company incurred the following indirect costs: Heat and lighting Rent and rates $35,000 $45,000 These costs are apportioned to Department A and Department B on the basis of floor area occupied. A occupies 10,000 square meters and B occupies 5,000 square meters. In year 2 the indirect costs will rise by 20% and the size of the building will be increased by one third. Department C will occupy the new area. In year 2 how much of the indirect costs will apportioned to Department B