The Lots More Store Has a Janitorial Department and a Personnel

The Lots More Store has a Janitorial Department and a Personnel Department that provide services to three Sales Departments.The Janitorial Department cost is allocated based on space and the Personnel Department cost is allocated based on employees.The following information is available.Using the direct method,calculate the amount of Personnel Department cost allocated to Sales Department #3.

A) $12 000
B) $15 000
C) $12 857
D) $13 500