The personnel department at Hyseing Company has $45,000 in budgeted costs for the coming period. Hyseing is trying to determine whether to allocate these costs to the two production departments based on the number of employees or on machine hours used in the department. Information about the production departments is given below: Department C Department D Number of employees Anticipated machine hours 600 15 35 400 Calculate the costs allocated to each of the production departments using each allocation base. Comment on which allocation base is preferable.