10 Using the direct method, Pone Hill Company allocates Janitorial Department costs based on square footage serviced. It allocates Cafeteria Department costs based on the number of employees served. It has the following information about its two service departments and two production departments, Cutting and Assembly: Square Feet Number of Employees Janitorial Department 100 20 Cafeteria Department 10,000 Cutting Department 2,000 60 Assembly Department 8,000 If the Janitorial Department incurs costs of $200,000, how much of that cost is allocated to the Cutting Department? Oa. $20,000 Ob. $40,000 Oc. $19,800 Od. $160,000 20