Using the allocation bases presented below, how much of the $280,000 administration cost will be allocated to the Counseling program using direct distribution? Allocation Statistics Purchasing: Administration: Cost Centers Direct Cost ($) Purchase Orders (%) Personnel (%) Support Purchasing 25,000 20% Administration 280,000 40% Mission Soup Kitchens 500,000 45% 60% Counseling 50,000 15% 20% Total Cost 855,000 100 100 O 70,000 60,000 80,000 O 90,000