Lincoln Corporation
Lincoln Corporation Distributes Its Service Department Overhead Costs $\text {\underline{ Mantenance} }$

Lincoln Corporation
Lincoln Corporation distributes its service department overhead costs directly to producing departments without allocation to the other service departments.Information for January is presented here.
                                                     $\text {\underline{ Mantenance} }$   $\text {\underline{ Utilities} }$
$\begin{array}{lll}\text { Overhead costsincurred } & \$ 18,700 & \$ 9,000 \\\text { Service provided to: } & \\\text { Maintenance Dept. } && 10 \% \\\text { Utilities Dept. } & 20 \% &\\\text { Producing Dept. A } & 40 \% &30 \%\\\text { Producing Dept. B } & 40 \% & 60 \%\end{array}$


Refer to Lincoln Corporation.The amount of Utilities Department costs distributed to Dept.B for January should be (rounded to the nearest dollar)

A) $3,600.
B) $4,500.
C) $5,400.
D) $6,000.