Answer:
Correct option is $27,140.70
Step-by-step explanation:
Provided information,
Provided number of employees in each department
Personnel 10
Cafeteria 25
Producing department A 316
Producing Department B 339
Department cost of personnel department = $52,440
Using direct method this will be allocated to Producing Departments only
A = 316 employees
B = 339 employees
Total = 655
Therefore cost allocated to Department B =

Correct option is $27,140.70