National company has two support departments A&B and two operating departments X&Y for the first quarter 2021. Budgeted oveshead 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 100 20%, to X 50% and to Y 30%. Support work supplied by B 10 A 25% to X 35% and to Y 40%. Using direct method, the total cost of National company after allocation is: a $17.500.000 0b $18,300,000 DE $16.000.000 d. $0