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	$	57,000		$	42,000
Space in Square Feet		16,000			13,000			25,000			46,000			67,000
Number of employees		10			15			20			40			25

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

$10,563.

$11,455.

$14,000.

$15,750.

$19,305.