Intermodal Moving uses the direct method and allocates its maintenance costs on the basis of repair hours and its payroll department costs on the basis of employees. Estimated costs and information on the services and production departments follows:

CostsPayroll$$36,000$Maintenance$$48,000$Packing$30$ employees, $280$ repair hoursDriving$10$ employees, $1,960$ repair hours

How much of the payroll and maintenance costs will be allocated to the packing department?

Group of answer choices

Payroll: $$900,$ Maintenance: $$171\mathrm{.}43$

Payroll: $$27,000,$ Maintenance: $$6,000$

Payroll: $$27,000,$ Maintenance: $$21\mathrm{.}43$

Payroll: $$1,200,$ Maintenance: $$6,000$

CostsDepartmentEmployeesAccounting$4$Production$36$Sales$12$

How much of the accounting department costs will be allocated to the production and sales departments, respectively?

Group of answer choices

Production: $$150,000,$ Sales: $$50,000$

Production: $$180,000,$ Sales: $$60,000$

Production: $$1,800,000,$ Sales: $$600,000$

Production: $$22,222,$ Sales: $$66,667$