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37) Behrend Clinic uses the direct method to allocate service department costs to operating departments The clinic has two service departments, Personnel and Support, and two operating departments, Prenatal and Pediatrics. Service Dep Departmental costs Employee hours Space occupied ment Personnel Support Prenatal Pediatrics 29,200 55,040 $242,050 $423,200 5,000 ,000 26,000 14,000 3,000 2,000 35,000 8,000 Personnel Department costs are allocated on the basis of employee hours and Support Department costs are allocated on the basis of space occupied in square feet. The total Pediatrics Department cost after the allocations of service department costs is closest to: A) $441,260 B)$433,440 C) $443,660 D)$444,471