The Xtra Store has a Human Resources Department and a Janitorial Department that provide service to three sales departments. The Human Resources Department cost is allocated on the basis of employees, and the Janitorial Department cost is allocated on the basis of space. The following information is available:

	Human Resources			Janitorial			Sales #1			Sales #2			Sales #3
Budgeted cost	$	58,000		$	43,000
Space in Square Feet		17,000			14,000			23,000			39,000			63,000
Number of employees		5			10			15			45			30

Using the direct method, the amount of Janitorial Department cost allocated to Sales Department no. 2 is: (Do not round intermediate calculations. Round your final answer to nearest whole dollar amount.)

Multiple Choice

$11,853.

$13,021.

$13,416.

$15,616.

$20,112.