QUESTION 17 Goldberg Corporation Goldberg Corporation has three production departments A. B, and C. Goldberg Corporation also has two service departments, Administration and Personnel allocated based on number of employees. Assume that Administration costs are allocated based on value of assets employed, and Personnel costs are a Administration provides more Dept service to the other departments than does the Personnel Departmert Direct Cost $900, 000 350, 000 700,000 200,000 250,000 Employees $450,000 600,000 00,000 150,000 800,000 10 15 10 Refer to Goldberg Corporation Using the direct method, what amount of Personnel costs is allocated to B (round to the nearest dollar)? O a $50,000 O b. $43,750 O c $26,923 o d $58,333