Jonas Industries allocates property taxes and insurance costs based on the square footage of each unit and employee benefit costs are allocated to its respective units based on the number of employees, Based on the information below, what is the total amount of administrative cost to the Cabinetmaking Department (rounded to the nearest dollar) if employee benefit costs for Jonas were $96,000, property taxes were $16,600, and insurance was $8,300? Unit Employees Unit Square Feet Planning 166 12,300 Drafting 93 14,300 Cabinetmaking 73 10,300 Staining 63 8,300 Total 395 45,200 A. $17,742. B. $34,140. C. $21,876. D. $32,640. E. $44,197.