Red Company allocates research and development costs to its three research facilities based on each facility's total annual revenue from new product developments:

Facility location Kentucky Arizona Illinois Total

New product revenue $ $30,000,000$ $ $90,000,000$ $ $80,000,000$ $ $200,000,000$

Research & Development $ $50,000,000$

Using revenue as an allocation base, the amount of costs allocated to the Illinois research facility is calculated to be:

Multiple Choice

$$14,100,000.$

$$32,000,000.$

$$13,000,000.$

$$27,000,000.$

$$20,000,000.$