Taylor Company uses two producing departments $($A and B$)$ and two service departments $($S$1$ and S$2).$ The costs incurred in S$1$ and S$2$ are allocated to Departments A and B and included in their factory overhead rates for costing products. S$1$ costs are allocated based on the number of employees, S$2$ costs are allocated based on direct labor hours, and the production departmental overhead rates are also based on direct labor hours. The following data are available for a recent period:

S$1$

S$2$

A

B

Direct department costs

$$24,000$

$$36,000$

$$70,000$

$$117,500$

Number of employees

$1$

$2$

$16$

$9$

Direct labor hours

$225$

$150$

$1,125$

$900$

Assuming S$2$ Service Department is allocated first, what is the cost allocated to S$1$ Service Department, Department A$,$ and Department B$?$

Select one:

A$.$

Service department S$1=$ $$3,800$

Department A $=$ $$16,000$

Department B $=$ $$13,600$

B$.$

Service department S$1=$ $$1,800$

Department A $=$ $ $9,000$

Department B $=$ $ $7,200$

C$.$

Service department S$1=$ $$7,200$

Department A $=$ $$36,000$

Department B $=$ $$28,800$

D$.$

Service department S$1=$ $$3,600$

Department A $=$ $$18,000$

Department B $=$ $$14,400$