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The numbers of full time employees are listed in the parenthesis. Full time employees work on average 4 years with the company, part-time employees work

The numbers of full time employees are listed in the parenthesis. Full time employees work on average 4 years with the company, part-time employees work on average 5 months with the company.

Department

Number of Employees*

Number of Hours

Square Feet

Number of Units Sold

Sales $

A

10 (10)

20,000

20,000

200

$1,350,000

B

14 (8)

18,000

4,000

400

$950,000

C

20 (6)

22,000

6,000

1,000

$750,000

D

30 (4)

15,000

10,000

3,000

$375,000

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TOTALS

74

75,000

40,000

4,600

$3,425,000

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The Personnel Department Costs amounts to $162,800. What is the amount of Personnel Department costs allocated to Department C if the total number of employees is used as the allocation base?

a.$ 4,400

b.$ 13,200

c.$ 44,000

d.$162,800

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