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 1,120 and 480 respectively, and sales of department A and B $400,000 and $2,000,000 respectively. If total rent expense of $120,000 is allocated on the basis of square footage, the amount allocated to Department B would be:

a.

$20,000

b.

$84,000

c.

$30,000

d.

$90,000