Answer the Following Questions Using the Information Below:
Luzent Corporation

Answer the following questions using the information below:
Luzent Corporation has two departments, Small and Large. Central costs could be allocated to the two departments in various ways.
$\begin{array}{lrr}& \text { Small Department}& \text { Large Department}\\\text { Square footage } & 6,750 & 17,250 \\\text { Number of employees } & 1,120 & 480 \\\text { Sales } & \$ 350,000 & \$ 1,750,000\end{array}$
-If total payroll processing costs of $64,000 are allocated on the basis of number of employees,the amount allocated to the Large Department would be ________.

A) $18,400
B) $19,200
C) $17,800
D) $19,400