Logo Inc. has two data services departments $($Systems and Facilities$)$ 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 occupied $($in thousands$).$ Other information pertaining to Logo is

as follows:

If Logo employs the direct method of allocating service department costs, the overhead of the Systems

Department would be allocated by dividing the overhead amount by:

a$.9,000$ hours.

b$.1,200$ hours.

c$.8,100$ hours.

d$.9,300$ hours.