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 ResourcesJanitorialSales #1Sales #2Sales #3Budgeted cost$51,000$36,000Space in Square Feet10,0007,00022,00037,00061,000Number of employees1010154035

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

• $9,460.
• $9,969.
• $11,100.
• $13,300.
• $16,843.