The Kelsey Manufacturing Company Ltd has two production departments (Assembly and Finishing) and two support departments Janitorial and Personnel. The usage of the two support departments in 2008 is as follows: User of Support Personnel Janitorial Personnel 5% Janitorial 10% 30% 40% Assembly Finishing 60% 55% The budgeted costs in the support departments of 2008 were as follows: Personnel $90 000 Janitorial $50 000 Using the direct method, what is the Personnel Department cost allocated to the Assembly Department? Select one a. $30 000 b. $27 000 $10 500 d. 539 421