Question 1 Alsfeld Company has two service departments (51 and 52) and two producing departments (A and B). Department 51 serves Departments 52, A, and B in the following percentages, respectively: 10%, 35%, and 55%. Department 52 serves Departments 51, A, and B in the following percentages, respectively: 0%, 60%, and 40%. Direct department costs for 51, 52, A, and B are $300,000, $32,000, $420,000, and $390,000, respectively. If Alsfeld uses the step method of allocating service department costs beginning with department 51, what is the total amount of cost that will be allocated from $2 to department A? F $12,800 (" $105,000 F $37,200 r -o