portz, Inc., manufactures athletic shoes and athletic clothing for both amateur and professional athletes. The as two product lines (clothing and shoes), which are produced in separate manufacturing facilities; however, anufacturing facilities share the same support services for information technology and human resources. The allowing shows costs (in thousands) for each manufacturing facility and for each support department nformation Human Clothing Shoes Total Cost Technology resources Total Cost 5200 2800 21000 15000 44000 Number of IT 6000 10080 7920 Hours Number of HR 184 440 176 employees supported by departments Number of IT labor-hours worked by department are used to allocate IT department costs and number of employee supporting other departments are used to allocate human resources co method is used to ed to allocate cost of support departments to the clothing and shoes departments, then total c sooff departments after allocations are: Select one: a. 25997 and 180 b. None of the abowl c. 25912 and 18086 O d. 25912 and 17884