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

Personnel10Cafeteria25Producing Department A276Producing Department B399710

The department costs of the Personnel Department are allocated on a basis of the number of employees. If these costs are budgeted at $108,630 during a given period, the amount of cost allocated(rounded to two decimal places) to Department B under the direct method would be:

Multiple Choice

• $61,047.00.
• $64,212.40.
• $0.
• $42,228.00.