QSE has two departments, Assembly and Testing. You are given the following information about the costs of 5 activities that occur at the manufacturing plant monthly: My Total Costs Volume of Cost Driver Material handling $100,000 200,000 parts Supervision of direct labour 105,000 70 employees Janitorial and cleaning 150,000 3,000 hours Machining AIM 6,000 machine hours Total costs $, The above activities are used by the two departments as follows: Assembly mg Material handling 150,000 parts 50,000 parts Supervision of direct labour 30 employees 40 employees Time spent cleaning 2,000 hours 1,000 hours Number of machine hours 4,000 machine hours 2,000 machine hours How much of the janitorial costs will be allocated to Testing? 0 $25,000 0 $75,000 0 $100,000 0 $50,000