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Logo inc, has two data services departments (Systems and Faclities) that provide support to the company's three production departments (Machining. Assembly, and Finishing). The overhead costs of the Systems Department are allocated to other departments on the basis of computer usage hours. The overhead costs of the Facilities Department are allocated based on square feet occupled (in thousands). Other information pertaining to Logo is as follows If Logo employs the direct method of aliocating service department costs, the overhead of the Systems Department would be allocated by dividing the overhead amount by: a. 9,000 beon b. 1,200hem. c. 9.900 boun