Luzent 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 6,750 17.250 Number of employees 1,120 480 Sales $350,000 $1,750,000 If total payroll processing costs of $64,000 are allocated on the basis of number of employees, the amount allocated to the Large Department would be Select one: O a. $17,800 O b. $19,400 O c. $19,200 O d. $18,400