The IT department allocates indirect costs to user departments on the basis of CPU time at the rate of $2000 per second. For the first quarter, the two heaviest-use departments logged 900 and 1300 seconds, respectively. If the IT indirect budget for the year is $8.0 million, the percentage of this year’s allocation consumed by these departments is closest to:
(a) 32%
(b) 22.5%
(c) 55%
(d) Not enough information to determine