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 Seda B $1.500.000, X $5,000,000 and Y $11.000.000. Support work supplied by A to B 2015, to X 50% and to Y 30 Support work supplied by B to A 2596, to X 354 and to Y 40%4. Using direct method the total cost of department hatter allocano a. $1500.000 b. $800,000 - S1,175.000 a 40