National company has two support departments A&B and two operating departments X&Y. for the first quarter 2021. Budgeted overhead costs before any interdepartmental costs allocations were: A $800.000, B $1.500,000, X $5,000,000 and Y $11,000,000 Support work supplied by A to B 20%, to X 50% and to Y 30%. Support work supplied by B to A 25%, to X 35% and to Y 40%. Using direct method, the total cost of department A before allocation is: O a. 51.500.000 b. 51.175.000 Oc50 Od, 5800.000