Western Refining currently allocates insurance costs on the basis of cost per direct labor hour. The total insurance cost for the year is budgeted at $600,000. The annual labor hours for the company's three departments are expected to be 50,000 for department A, 125,000 for department B, and 75,000 for department C. How much of the insurance cost should be allocated to department B? O a. $120,000 O b. $180,000 O c. $300,000 O d. $725,000 e $475,000