Veneer Company has two service departments and two producing departments. The number of employees in each department is: Personnel 10Cafeteria 25Producing Department A 316Producing Department B 339 690The department costs of the Personnel Department are allocated on a basis of the number of employees. If these costs are budgeted at $52,440 during a given period, the amount of cost allocated to Department B under the direct method would be:$27,140.70.$0.$24,016.00.$25,764.00