Ice House Industries, Inc -Based on the Above Data, Determine the Administrative Cost Allocated

Ice House Industries, Inc. has three operating departments: Cooking, Churning and Freezing. Indirect factory costs for the current period were Administrative, $560,000 and Maintenance, $98,000. Administrative costs are allocated to operating departments based on the number of workers and maintenance costs are allocated to operating departments based on square footage occupied.
$\begin{array}{|l|c|c|c|}\hline & \begin{array}{c}\text { Cooking } \\\text { Department }\end{array} & \begin{array}{c}\text { Churning } \\\text { Department }\end{array} & \begin{array}{c}\text { Freezing } \\\text { Department }\end{array} \\\hline \begin{array}{r}\text { Number of } \\\text { employees }\end{array} & \begin{array}{r}2,940 \\\text { employees }\end{array} & 4,900 \text { employees } & 1,960 \text { employees } \\\hline \text { Square feet occupied } & 33,250 \mathrm{Sq} . \mathrm{Ft} . & 38,000 \mathrm{Sq} . \mathrm{Ft} & 23,750 \mathrm{Sq} . \mathrm{Ft} . \\\hline\end{array}$
-Based on the above data, determine the administrative cost allocated to each operating department of Ice House Industries, Inc.
(A) $\text { Cooking: } \$ 168,000 \quad \text { Churning: \$280,000} \quad \text { Freezing: } \$ 112,000$
(B) $\text { Cooking: } \$ 186,666 \quad \text { Churning: \$186,666 } \quad \text { Freezing: } \$ 186,666$
(C) $\text { Cooking: } \$ 112,000 \quad \text { Churning: \$280,000 } \quad \text { Freezing: } \$ 168,000$
(D) $\text { Cooking: } \$ 280,000 \quad \text { Churning: \$112,000 } \quad \text { Freezing: } \$ 168,000$
(E) $\text { Cooking: } \$ 219,333 \quad \text { Churning: \$219,333 } \quad \text { Freezing: } \$ 219,333$

A) A Above.
B) B Above.
C) C Above.
D) D Above.
E) E Above.