Smeltzer uses the Direct Method to allocate support department costs. The Service Departments are HR and Custodial services. Production Departments are Fabrication and Assembly. Initial cost distributions to each department are as follows: HR = $240,000; Custodial = $620,000; Fabrication = $1,400,000 and Assembly = $890,000. Square feet People HR Custodial Fabrication Assembly 600 1,000 5,000 815 3,000 30 20 Smeltzer uses # people as cost driver for HR and square footage for Custodial costs. What will be the total costs for the Assembly Department after all service department costs are allocated? A $1,218,500 B $1,931,500 C) $1,750,020 Not this one.