Nather Comp has two support depts, Maint Dept (MD) and Personnel Dept (PD), and two production depts, A1 and A2. The MD cost driver is service hours and 2,200 hours were planned. The PD cost driver is a headcount and 495 total employees were planned. The cost driver in the A1 and A2 is direct labor hours (DLH). Plan data is shown below. Direct materials are the only cost directly traced to products. Production order #000105 included $116.00 indirect material and 10 MH and 21 MH in Dept A and Dept B, respectively. Using the direct method, the cost of the order is closest Directly traced cost: MD $135,000 PD 20,000 A1 48,000 A2 67,500 Cost driver planned: MD PD A1 A2 service hours -- 400 1,200 600 employees 20 35 260 180 DLH (000s) -- -- 20 30 Group of answer choices