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The Dollar Store has a Human Resources Department and a Janitorial Department that provide service to three sales departments. The Human Resources Department cost is

The Dollar Store has a Human Resources Department and a Janitorial Department that provide service to three sales departments. The Human Resources Department cost is allocated on the basis of employees, and the Janitorial Department cost is allocated on the basis of space. The following information is available:

Human
Resources Janitorial Sales #1 Sales #2 Sales #3
Budgeted cost $63,000 $48,000
Space in square feet 22,000 19,000 28,000 49,000 73,000
Number of employees 5 10 15 45 30

Using the direct method, the amount of Janitorial Department cost allocated to Sales Department no. 2 is: (Do not round your intermediate calculations. Round your final answer to nearest whole dollar amount.)

$13,395.

$15,680.

$12,063.

$21,754.

$17,030.

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