Quillen
Quillen Company Manufactures a Product in a Factory That

Quillen
Quillen Company manufactures a product in a factory that has two producing departments, Cutting and Sewing, and two support departments, S1 and S2. The activity driver for S1 is number of employees, and the activity driver for S2 is number of maintenance hours. The following data pertain to the company: $\begin{array}{lcccc}&\text { Support Departments } & \text { Producing Departments } \\&\text { S1 } & \mathrm{S} 2 & \text { Cutting }&\text { Sewing }\\\text { Direct Costs } & \$ 180,000 & \$ 150,000 & \$ 122,000 & \$ 90,500 \\\text { Normal Activity: } & & & \\\text { \# of employees } & -& 30 & 63 & 147 \\\text { Maintenance hours } & 1,200& - & 16,000 & 4,000\end{array}$
-Refer to Quillen Company. Allocating S1 costs first, how much of the support department costs will be allocated from Department S2 to the Cutting Department?

A) $0
B) $34,500
C) $138,000
D) $172,500