Kia Corporation has two departments, A and B. Central costs could be allocated to the two departments in various ways. Square footage of department A and B 6,000 and 18,000 square feet respectively, Number of employees of department A and B 1,500 and 500 respectively, and sales of department A and B $400,000 and $2,000,000 respectively. If total processing costs of $96,000 are allocated on the basis of number of employees, the amount allocated to Department B would be .a $24,000 .b $28,800 . $16,000 .d $67,200 Which of the following is NOT one of the three methods of allocating support department ?costs to operating departments .a step-down method .b direct method .C reciprocal method .d incremental method