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Pina Colada's Medical operates three support departments and two operating units, Surgery and ER . The support departments are allocated based on the hours used.

Pina Colada's Medical operates three support departments and two operating units, Surgery and ER. The support departments are allocated based on the hours used. The cost of operating the accounting (acct), administration (admin), and human resources (HR) departiments is $274400,$148500, and $74400, respectively. Information on the hours used are follows:
\table[[,Acct,Admin,HR,Surgery,ER],[Hours in Acct,,20,48,360,220],[Hours in Admin,16,,8,120,80],[Hours in HR,8,4,,65,130]]
What amount of costs would be allocated from the HR department to the other support departments (Acct and Admin) using the reciprocal method to allocate costs? (Do not round the intermediate calculations.)
$7802.
$5887.
$7493.
$0.
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