MC Qu. 111 Brownley Company has two service... Brownley Company has two service departments and two operating production) departments. The Payroll Department services all three of the other departments in proportion to the number of employees in each. The Maintenance Department costs are allocated to the two operating departments in proportion to the floor space used by each. Listed below are the operating data for the current period: Direct costs No. of personnel Sq. ft. of space Service Depts. Payroll Maintenance $30, 400 $35,500 25 Production Depts. Cutting Assembly $86,500 $115,400 25 75 11,000 16,000 The total cost of operating the Maintenance Department for the current period is: Multiple Choice $20,280. o $23,020. o $35,500. o $41,580. o $34.520