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Jinko provides academic enrichment and review activities for high school students in 4 subject areas: English, mathematics, science, and history. In March 2022, the firm's

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Jinko provides academic enrichment and review activities for high school students in 4 subject areas: English, mathematics, science, and history. In March 2022, the firm's information system produced the following data: Number of Tutors Number of Students Percent of Faculty Direct Costs English 4 20 10% $ 6,000 Mathematics 3 24 25 8,000 Science 5 15 50 12,000 History 2 8 15 3,000 Regardless of subject area, clients pay $50 per hour for tutoring services. Costs associated with the Jinko operations for March 2022 included: Facility rent $2,500 Custodial services 1,800 Utilities 600 Computer equipment amortization 800 Advertising 400 If the number of tutors in each area is the cost driver for custodial services, the total custodial services cost allocated to history would be: $450 $270 $257 None of the above

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