administrative costs question. Please explain steps used.

5. Canfield Technical School allocates administrative costs to its respective departments based on the number of students enrolled, while maintenance and utilities are allocated per square feet of the classrooms. Based on the information below, what is the total amount allocated to the Welding Department (rounded to the nearest dollar) if administrative costs for the school were $50,000, maintenance fees were $12,000, and utilities were $6,000 ? a. $0. b. $17,000 C. $18,500 d. $22,667 6. In the preparation of departmental income statements, the preparer completes the following steps in the following order: a. Identify direct expenses; allocate indirect expenses; allocate service department expenses. b. Identify indirect expenses; allocate direct expenses; allocate service department expenses. c. Identify service department expenses; allocate direct expenses; allocate indirect expenses. d. Identify direct expenses; allocate service department expenses; allocate indirect expenses