Bradley Corporation
Bradley Corporation Has Three Production Departments A,B,andC Refer to Bradley Corporation

Bradley Corporation
Bradley Corporation has three production departments A,B,andC.Bradley Corporation also has two service departments,Administration and Personnel.Administration costs are allocated based on value of assets employed,and Personnel costs are allocated based on number of employees.Assume that Administration provides more service to the other departments than does the Personnel Department.
$\begin{array}{llcc}\underline{\text { Dept. }} &\underline{ \text { DirectCosts } }&\underline{ \text { Employees } }&\underline{ \text { Asset Value }} \\\text { Admin. } & \$ 900,000 & 25 &\$ 450,000 \\\text { Personnel } & 350,000 & 10 & 600,000 \\\text { A } & 700,000 & 15 & 300,000 \\\text { B } & 200,000 & 5 & 150,000\\\text { C } & 250,000 & 10 & 800,000\end{array}$


Refer to Bradley Corporation.Using the step method,what amount of Administration costs is allocated to Personnel (round to the nearest dollar) ?

A) $72,973
B) $291,892
C) $145,946
D) $389,189