Square feet occupied 3,000 8,250 2,000 6,750 4,000 Machine hours 54,000 6,000 36,000 14 16 Number of employees 35 21 The personnel costs are allocated on the basis of employees; the maintenance costs on the basis of machine hours; the general factory costs on the basis of space occupied (sq. ft.). The order of allocation is determined based on the dollar amount of service costs rendered to each other. All numbers are rounded to four (4) decimal places if necessary. What would be the total cost to be accumulated in Semimost Department after the completion of service cost allocation by the direct method? $299,500 $149,500 $307,000 $230,500 Square feet occupied 3,000 8,250 2,000 6,750 4,000 Machine hours 54,000 6,000 36,000 14 16 Number of employees 35 21 The personnel costs are allocated on the basis of employees; the maintenance costs on the basis of machine hours; the general factory costs on the basis of space occupied (sq. ft.). The order of allocation is determined based on the dollar amount of service costs rendered to each other. All numbers are rounded to four (4) decimal places if necessary. What would be the total cost to be accumulated in Semimost Department after the completion of service cost allocation by the direct method? $299,500 $149,500 $307,000 $230,500