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 9,000 square feet respectively, Number of employees of department A and B 1,120 and 480 respectively, and sales of department A and B $400,000 and $2,000,000 respectively. If total rent expense of $288,000 is allocated on the basis of square footage, the amount allocated ito Department A would be .a $115,200 .b $72,000 .c $240,000 $86,400 What type of cost is the result of an event that results in more than one product or service ?simultaneously .a main cost .b separable cost . joint cost .d byproduct cost