Questions 12-13 relate to the tollowing informations The Kelscy Manufacturing Company Ltd has twe production depar and Finishing) and two support departmmests Janitorisl and Personnel) T the two support depariments in 2012 is as follonst rtesests (Assembly . The Eiae Service Service provided to Janitorial Asse Personnel Janitorial 5 40% . geted costs in the support departments of 2012 were as follows Persounel $90.000 Janitorial $50,000 Using the direet methed, tyhat is the Janitorial Department eost allocated to the bly Department (to the nearest dollary? ei A. $28 948 $21 053 534 158 D. $25 000 3. Using the iep dgna msthed, what is the amount of Janitorial Departmsnt cost located to the Finishing Department (to the nearest dollar) A, $28 947 B. $34 158 C $32 450 D. $27 500 600