King Corporation has two departments, Small and Large. Central costs could be allocated to the two departments in various ways.

Small Department Large Department

Square footage $6,00018,000$

Number of employees $1,120480$

Sales $$400,000$ $$2,000,000$

If total payroll processing costs of $$96,000$ are allocated on the basis of number of employees, the amount allocated to the Small Department would be:

Question $6$ options:

$$24,000$

$$28,000$

$$16,000$

$$67,200$

none of the above.