Oaks Company has two service departments, Maintenance Department (MD) and Personnel Department (PD), and two production departments, P1 and P2. The Maintenance Department costs of $30,000 are allocated on the basis of standard service used. The Personnel Department costs of $4,500 are allocated on the basis of number of employees. The direct cost of Departments P1 and P2 are $9,000 and $15,000, respectively. Data on standard service hours and number of employees are as follows: Standard service hours used Number of employees 50 Direct labor hours 250 Using the direct method, the cost of the Maintenance Department allocated to Department P1 is a. $20,000 b. $10,000 C. $15,000 d. $30,000