[Note] This question and the next (or previous) question are based on the same data! Bolton Trucking is divided into two operating divisions: Perishable Foods and Household Goods. The company allocates Personnel and Accounting Department costs to each operating division. Personnel costs are allocated on the basis of the number of employees and Accounting costs on the basis of the number of transactions processed. The data concerning the four departments are as follows: Support Departments Operating Divisions Perishable Foods Household Goods Personnel Accounting Overhead costs Number of employees Transaction processed $10,000 50 300 $20,000 60 $25,000 60 $18,000 80 750 500 450 All numbers are rounded to four (4) decimal places if necessary. Assume that total costs to be allocated from Personnel and Accounting Departments after considering their reciprocal services are found $14,894 and $24,468, respectively. What would be the total cost accumulated in Household Goods Department after the completion of service cost allocation with the reciprocal method? $36,808 $31,942 $35,234 $36,192