Jamison Company has two service departments and two producing departments. Square footage of space occupied by each department follows: Custodial services General administration Producing Department A Producing Department B 3,000 feet 5,000 feet 10,000 feet 10,000 feet 28,000 feet The department costs of Custodial Services are allocated on a basis of square footage of space. If Custodial Services costs are budgeted at $58,000, the amount of cost allocated to General Administration under the direct method would be: $0 $10.357 $10.000 $13.900