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The Bingleton Company has4 departments in its factory consisting of two service departments 51 and SE, and two production departments P1 and P2. Each of the production departments produce a single product. The current costs of each department are: Service Departments Production Departments 51 $330 000 Assembly $513 000 52 $247 000 Finishing $438 000 The distribution and consumption of departments' services is given as follows: Services provided to: in 52 Assembly Finishing Services provided by: 51 - 35% 45% 20% 52 1 5% - 60% 25% Using the direct method how much overhead costs will be allocated from S2 to Finishing: O A. $148,200 0 B. $174,353 0 c. 5572,54? O D. $61,750