San Juan Minerals (SJM) has two service departments and two operating departments. Operating data for these departments for last year are as follows: 
Costs of the Maintenance Department are allocated on the basis of machine hours. Cafeteria costs are allocated on the basis of number of employees. SJM does not distinguish between variable and fixed overhead costs.Assuming that SJM allocates service department costs using the direct method, the total cost allocated from Cafeteria to Mining would be closest to:
Definitions:
Critical Value
A threshold value in hypothesis testing that separates the region where the null hypothesis is rejected from the region where it is not.
Effect Size
A quantitative measure of the magnitude of the difference between groups or the strength of a relationship.
Simple Formula
An equation or expression that straightforwardly expresses a mathematical relationship between variables or quantities.
Effect Size
Represents the magnitude of the difference between groups in a study, providing insight into the practical significance of the research findings.
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