Lewis Corporation has two service departments: Data Processing and Administration/Personnel. The company also has three divisions: X,Y, and Z. Data Processing costs are allocated based on hours of use and Administration/Personnel costs are allocated based on number of employees. Assume that Data Processing provides more service than Administration/Personnel. Refer to Lewis Corporation. Using the direct method, what amount of Data Processing costs is allocated to Z (round to the nearest dollar)? Select one: a. $152,542 b. $450,000 c. $211,765 d. \$0