Smith Corporation has two service departments: Data Processing and Personnel. Data Processing provides more service than does Personnel. Smith Corporation also has two production departments: A and B$.$ Data Processing costs are allocated on the basis of assets used while Personnel costs are allocated based on the number of employees.

Department Direct Costs Employees Assets used

Data Processing $$1,000,00015$ $$700,000$

Personnel $300,0008230,000$

A $500,00012125,000$

B $330,00020220,000$

Refer to Smith Corporation. Using the direct method, what amount of Data Processing costs is allocated to A $($round to the nearest dollar$)?$

Select one:

a$.$ $$637,681$

b$.$ $$362,319$

c$.$ $$446,377$

d$.$ $$253,623$