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The Kelsey Manufacturing Company Lid has two production departments (Assembly and Finishing) and two support departments (Janitorial and Personnel). The usage of the two support

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The Kelsey Manufacturing Company Lid has two production departments (Assembly and Finishing) and two support departments (Janitorial and Personnel). The usage of the two support departments in 2020 is as follows: The budgeted costs in the support departments of 2020 were as follows: Using the direct method, what is the Personnel Department cost allocated to the Assembly Department? A. $78842 B. $21053 C. $54000 D. $60000

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