Reference no: EM13568647

The dollar Store has a Human Resources Department and a Janitorial Department that provide service to three sales departments. The Human Resources Department cost is allocated on the basis of employees, and the Janitorial Department cost is allocated on the basis of space. The following information is available:

                                Human

                               Resources      Janitorial        Sales #1      Sales #2      Sales #3

Budgeted cost       $45,000            $30,000    

Space in square feet 4,000                1,000          20,000        30,000      50,000

Number of employees    5                    10              15                 45             30

Using the direct method, the amount of Janitorial Department cost allocated to Sales Department no. 2 is:

		$8,571
		$8,654
		$9,000
		$10,350
		$14,210