Morris Manufacturing Company has two support departments, Maintenance Department (MD) and Personnel Department (PD), and two line departments, X and Y. The cost driver in MD is service hours. The cost driver in PD is number of employees. Plan data for the departments, including service hours used by each department, is shown below. Using the direct method, what is plan PD cost assigned to Department Y? MD PD X Y service hours -- 75 600 300 employees 50 100 150 150 labor hours 125 125 500 250 plan cost (000s) $30 $4.5 $9 $15