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Use the information below to answer the following question(s) .
Joe's Tire Company has two support departments, Personnel and Maintenance. The Maintenance Department costs of $80,000 are allocated on the basis of standard service hours used. The Personnel Department costs of $20,000 are allocated based on the number of employees. Costs of Departments A and B are $40,000 and $60,000, respectively.
Data on standard service hours and number of employees are as follows:
-How much of the cost of the Personnel Department is allocated to Department B using the direct method?
Tetrapods
Vertebrates with four limbs or limb-like appendages, including amphibians, reptiles, birds, and mammals.
Ray-Finned Fishes
A diverse group of fishes known for their fins which are supported by long, bony rods arranged in a ray pattern.
Vertebrate Jaw
A structural feature found in vertebrates that is composed of bony or cartilaginous structures surrounding the mouth, utilized for biting, chewing, and manipulation of food.
Amphibians
A class of cold-blooded vertebrates that live both in water and on land, such as frogs and salamanders.
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