Using the direct method, Pone Hill Company allocates Janitorial Department costs based on square footage serviced. It allocates Cafeteria Department costs based on the number of employees served. It has the following information about its two service departments and two production departments, Cutting and Assembly:

Line Item Description Square Feet Number of

Employees

Janitorial Department $10020$

Cafeteria Department $10,00010$

Cutting Department $2,00060$

Assembly Department $8,00020$

If the Janitorial Department incurs costs of $$200,000,$ how much of that cost is allocated to the Cutting Department?

a$.$ $$20,000$

b$.$ $$160,000$

c$.$ $$19,800$

d$.$ $$40,000$Using the direct method, Pone Hill Company allocates Janitorial Department costs based on square footage serviced. It allocates Cafeteria Department costs based on the number of employees served. It has the following information about its two service departments and two production departments, Cutting and Assembly:

Line Item Description Square Feet Number of

Employees

Janitorial Department $10020$

Cafeteria Department $10,00010$

Cutting Department $2,00060$

Assembly Department $8,00020$

If the Janitorial Department incurs costs of $$200,000,$ how much of that cost is allocated to the Cutting Department?

a$.$ $$20,000$

b$.$ $$160,000$

c$.$ $$19,800$

d$.$ $$40,000$