Parker Corporation has two service departments, Cafeteria and Engineering, and two operating departments. The number of employees in each department is given below: The costs of the Cafeteria are allocated to other departments on the basis of the number of employees in the departments. If thes costs are budgeted at $69,375, the amount of Cafeteria cost allocated to Engineering under the direct method would be closest th Multiple Choice $0 $3700 $3,750 $17,344