QuickMake, Inc. has two operating departments and two service departments. Each operating department conducts operations relatively independently. The company uses number of employees to allocate HR costs and the number of transactions processed (given in 1,000s) to allocate IT costs. Current data are given below. What amount of HR cost should be allocated to the marketing department using the direct method? Support Departments Operating Departments HR IT Production Marketing $ 10,500 $ 9,450 $ 100,000 $ 50,000 - 20 20 140 60 Costs incurred before inter- departmental cost allocations Support work of Personnel Number of employees Support work of IT Transactions(in 1,000s) a. $2,863.64 O b. $3,150.00 c. $2,625.00 O d. $2,100.00 200 250 8,000 1,000