The cost of the personnel department at the F&N Company has always been charged to the production departments based upon number of employees. Recently, opinions gathered from the department managers indicated that the number of new hires might also be a predictor of personnel costs to be assigned. Total personnel department costs are $120,000. Cost Driver Department A Department B Department C Number of employees 300 250 50 Number of new hires 15 25 10 Required: Using the above data, prepare a report that contrasts the different amounts