Organic Laboratories allocates research and development costs to its three research facilities based on each facility's total annual revenue from new product developments: Facility location New product revenue Research & Development Kentucky 56,000, 000 Arizona $ 100,000, Illinois $ 84,000,0 Total $ 000 00 240,000, 000 60,000,0 $ 00 Using revenue as an allocation base, the amount of costs allocated to the Kentucky research facility is calculated to be: O $18,000,000. O $26,000,000. $14,000,000. $24,000,000. $9,000,000