Crosby Corporation
Crosby Corporation Has Two Service Departments: Data Processing

Crosby Corporation
Crosby Corporation has two service departments: Data Processing and Administration/Personnel.The company also has three divisions: X,Y,and Z.Data Processing costs are allocated based on hours of use and Administration/Personnel costs are allocated based on number of employees.
$\begin{array}{llcc}\underline{\text { Department }} &\underline{ \text { Direct costs }} & \underline{\text { Employees }} &\underline{ \text { Hours of use }} \\\text { Administration /Personnel } & \$ 400,000 & 10 & 3,300 \\\text { Data Processing } & 850,000 & 5 & 1,100 \\\text { X } & 450,000 & 30 & 1,800 \\Y & 300,000 & 15 & 2,200 \\Z & 550.000 & 25 & 4,500\end{array}$

Assume that Data Processing provides more service than Administration/Personnel.
Refer to Crosby Corporation.Using the direct method,what amount of Data Processing costs is allocated to X (round to the nearest dollar) ?

A) $180,000
B) $129,661
C) $0
D) $84,706