TB MC Qu. 4B-36 (Static) San Juan Minerals (SJM) has two service departments... San Juan Minerals (SJM) has two service departments and two operating departments. Operating data for these departments for last year are as follows: Service Departments Maintenance Cafeteria Operating Departments Departmental costs Machine hours Number of employees Mining Processing 2,000 40 $ 48,000 $ 45,000 1,000 30 $ 70,000 $ 130,000 11,000 9,000 400 360 Costs of the Maintenance Department are allocated on the basis of machine hours. Cafeteria costs are allocated on the basis of number of employees San Juan Minerals does not distinguish between variable and fixed overhead costs. Assuming that San Juan Minerals allocates service department costs using the direct method, the total cost allocated from Maintenance to Processing would be closest to: Multiple Choice $21,600