Smith Corporation
Smith Corporation Has Two Service Departments: Data Processing

Smith Corporation
Smith Corporation has two service departments: Data Processing and Personnel.Data Processing provides more service than does Personnel.Smith Corporation also has two production departments: A and B.Data Processing costs are allocated on the basis of assets used while Personnel costs are allocated based on the number of employees.
$\begin{array}{lccc}\underline{\text { Department }}& \underline{\text { Direct costs }}&\underline{\text { Employeess }}&\underline{ \text { Assetsussec}}\\{\text { Data Processing }}& \$ 1,000,000 & 15 & {\$ 700,000} \\\text { Personnel } &300,000 & 8& 230,000 \\\text { A } &500,000 & 12 & 125,000 \\\text { B } &3300,000 & 20& 220,000\end{array}$

Refer to Smith Corporation.Using the direct method,what amount of Data Processing costs is allocated to A (round to the nearest dollar) ?

A) $362,319
B) $637,681
C) $253,623
D) $446,377