The Manufacturing Company has two production departments (Assembly and Finishing) and two service departments (Human Resources and Janitorial). The projected usage of the two service departments is as follows: The budgeted costs in the service departments are: Human Resources, $90,000 and Janitorial $50,000. Using the direct method, the amount of Janitorial Department cost allocated to the Finishing Department is: A. $21, 053. B. $24, 843. C. $25,000. D. $28, 947. E. $34, 157