Using the direct method, Thomas Company allocates Maintenance Department costs based on square fo departments. It allocates Cafeteria Department costs based on the number of employees served in the

It has the following information about its two service departments and two production departments, Cut

$\backslash$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$.13\%$