Sigma, Inc., has two support departments, the Administrative Department and the Personnel Department, and two producing departments, the Machining Department and the Blending Department. The Administrative Department costs of $50,000 are allocated on the basis of standard service used. The Personnel Department costs of $10,000 are allocated on the basis of number of employees. The direct costs of Machining Department and Blending Department are $30,000 and $60,000, respectively. Data on standard service hours and number of employees are as follows:

	Administrative	Personnel	Machining	Blending
	Department	Department	Department	Department
Standard service hours used	200	100	150	250
Number of employees	10	20	15	10
Direct labor hours	100	80	150	200

Using the direct method, allocate the costs of the Administrative and Personnel departments to the Machining departments.

a.$30,450

b.$27,250

c.$41,500

d.$54,750