What allocation methods are the most appropriate for the profit centers of Commercial Remodel (CR) and Industrial Remodel (IR)? (Use the following table to answer this question)

Question 6 options:

A)	Direct labor cost method for CR; Direct labor hours method for IR

B)	Total direct cost method for CR; Direct labor hours method for IR

C)	Dual recovery method for CR; Direct labor cost method for IR

D)	Direct material cost method for CR; Direct Labor cost for IR

Table 1. Company and Profit Center Budgets Company CNW CR Account 10,000,000.00 100.00% 6,000,000.00 100.00% 3,000,000.00 100. 1, 000,000.00 100.00% Revenue (Earnings) Cost of Construction Labor 1,360,000.00 13.60% 535,500.00 8.93% 527,000.00 17.57% 297,500.00 29.75% 3,145,000.00 31.45% 2,059,975.00 34.33% 1,085,025.00 36.17% 0.00% Materials 2,550,000.00 25.50% 2,550,000.00 42.50% Sub Contracts 0.00% 0.00% Other 0.00% 170,000.00 1.70% 170,000.00 2.83% 0.00% Total Direct Cost 7,225,000.00 72.25% 5,315,475.00 88.59% 1,612,025.00 53.73% 297,500.00 29.75% 2,775,000.00 27.75% 684,525.00 11.41% 1,387,975.00 46.27% 702,500.00 70.25% Gross Profit Total Operating Expense 512,996.00 1,019,950.00 385,242.00 121,713.00 Net Profit (Before Tax) 1,755,050.00 17.55% 171,529.00 2.86% 1,002,733.00 33.42% 580,787.00 58.08%