The Xtra Store has a Human Resources Department and a Janitorial Department that provide service to three sales departments. The Human Resources Department cost is allocated on the basis of employees, and the Janitorial Department cost is allocated on the basis of space. The following information is available: 1 1 7 Budgeted cost Space in Square Feet Number of employees Human Resources Janitorial Sales #1 Sales #2 Sales #3 $ 30,000 1,000 10 $ 45,000 4,000 5 Using the direct method, the amount of Janitorial Department cost allocated to Sales Department no. 2 is: $14,210. $8,654. $9,000. $10,350. $8,571. 20,000 30,000 50,000 30 15 45