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Exercise 4-14A (Algo) Allocating a service center cost to operating departments LO 4-6 Munoz Corporation's computer services department assists two operating departments in using the company's information system effectively. The annual cost of computer services is $318,500. The production department employs 24 employees, and the sales department employs 11 employees. Munoz uses the number of employees as the cost driver for allocating the cost of computer services to operating departments. Required Allocate the cost of computer services to operating departments. Department Allocated Cost Production Sales