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San Jose Inc. uses a weighted-average process costing system. All materials are introduced at the start of manufacturing, and conversion cost is incurred evenly throughout production. The company started 70,000 units during May and had the following work-in-process inventories at the beginning and end of the month. Assuming no spoilage or defective units, the total equivalent units used to assign costs for May are: Materials =82,000, Conversion Cost =82,000. Materials =100,000, Conversion cost =70,000. Materials =70,000, Conversion Cost =70,000. Materials =100,000, Conversion Cost =82,000. M\&P Tools has three service departments that support the production area. Outlined below is the estimated overhead by department for the upcoming year. Overhead cost is allocated to departments based upon the number of employees. Using the direct method of allocation, how much of the Repair Department's overhead will be allocated to the Bolting Department (Do not round interim calculations)? $2,875 $11,351. $0. $7,000