The following is taken from Clausen Company's Internal records of its factory with two operating departments. The cost driver for indirect labor is direct labor hours, and the cost driver for the remaining items is number of hours of machine use. Compute the total amount of overhead allocated to Dept. 2 using activity-based costing. Operating Dept. 1 Operating Dept. 2 Totals Direct Labor HOUS 930 2,170 3,100 Machine Hours 9,240 6,160 15,400 Factory overhead costs Rent and utilities Indirect labor Depreciation - Equipment Total factory overhead $ 22,000 17,600 14,400 $54,000 Multiple Choice O $19,560. o o $12,320 Saved - 2120-005 Spring 2020 Depreciation - Equipment Total factory overhead Help Save & $54,000 Multiple Choice $14,560. $12,320. $26,840. $27120. $26,880