Using the direct method, Thomas Company allocates Maintenance Department costs based on square footage serviced, and it serv departments. It allocates Cafeteria Department costs based on the number of employees served in the Cutting and Assembly depa

It has the following information about its two service departments and two production departments, Cutting and Assembly:

$\backslash$table$[[,\backslash$table$[[$Square$],[$Feet$]],\backslash$table$[[$Number of$],[$Employees$]]],[$Maintenance Department,$500,20],[$Cafeteria Department,$3,000,10],[$Cutting Department,$1,520,60],[$Assembly Department,$6,480,20]]$

What is the percentage $($proportional$)$ usage of the Maintenance Department by the Cutting Department?

a$.28\%$

b$.19\%$

c$.25\%$

d$.13\%$