Veneer Company has two service departments and two producing departments. The number of employees in each department is: Personnel Cafeteria Producing Department A Producing Department B 10 25 308 287 630 The department costs of the Personnel Department are allocated on a basis of the number of employees. If these costs are budgeted at $72,450 during a given period, the amount of cost allocated (rounded to two decimal places) to Department B under the direct method would be: $34,946.47. $35,420.00. $0. (0) $33,005.00