Smokey & the Bandit Corporation has three production departments Alpha, Beta, and Gamma. Smokey & the Bandit also has two service departments, Human Resources and Technology. Technology costs are allocated based on value of assets employed, and Human Resources costs are allocated based on number of employees. Assume that Technology provides more service to the other departments than does the Human Resources Department. Dept. Technology Direct Costs $900,000 Employees Asset Value 25 Human Resources 350,000 $600,000 Alpha 700,000 15 300,000 Beta 200,000 5 150,000 Gamma 250,000 10 800,000 Using the step method, what amount of Technology costs is allocated to Human Resources(round to the nearest dollar)? O $72,973 $291,892 $145,946 $389,189