Veneer Company has two service departments and two producing departments. The number of employees in each department is:

Personnel	10
Cafeteria	25
Producing Department A	316
Producing Department B	339
	690

The department costs of the Personnel Department are allocated on a basis of the number of employees. If these costs are budgeted at $52,440 during a given period, the amount of cost allocated to Department B under the direct method would be:

$27,140.70.

$0.

$24,016.00.

$25,764.00.