The dollar store has a human resources department and a

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The dollar Store has a Human Resources Department and a Janitorial Department that provide service to three sales departments. The Human Resources Department cost is allocated on the basis of employees, and the Janitorial Department cost is allocated on the basis of space. The following information is available.

                                  Resources        Janitorial        Sales #1      Sales #2      Sales #3

Budgeted cost            $45,000            $30,000    

Space in square feet   4,000                1,000           20,000         30,000          50,000

Number of employees    5                    10                 15                  45                 30

Using the direct method, the amount of Janitorial Department cost allocated to Sales Department no. 2 is?

Reference no: EM13484416

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