Reign of fire (ROF), Inc. has three products: Dragon Fire, Wild Fire, and Generic Fire. RO F has allocated indirect expenses as noted below. They allocate Human Resources expenses based on the number of employees in each profit center. They allocate First Aid expenses based on the number of burn injuries incurred in the prior year. Reign of Fire Financial Information ROF Total Sales Financial and Information Expenses Human Generic Dragon Fire Wild Fire Resources First Aid Fire (HR) Sales 1,600,000 300,000 500,000 800,000 Direct 625,000 125,000 300,000 200,000 50,000 100,000 Expenses Gross Profit 975,000 175,000 200,000 600,000 (50,000) (100,000) Allocated Indirect 50,000 70,000 100,000 10,000 20,000 Expenses Number of 10 50 60 Employees Number of Burn 3,000 1,500 500 Injuries How much are the total Service Department Expenses to be allocated to Generic Fire? 77,000 36,000 42,000 30,000