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Fabricating and Finishing are the two production departments of Ewell Company. Building Operations and Information Services are service departments that provide support to the two production departments as well as to each other. Ewell uses departmental overhead rates in the two production departments to allocate the service department costs to the production departments. Square footage is used to allocate Building Operations, and computer time is used to allocate Information Services. The costs of the service departments and relevant operating data for the departments are as follows:  If Ewell employs the direct method to allocate the costs of the service departments, then the amount of Building Operations costs allocated to Fabricating would beA. $140,000 B. $160,000 C. $176,000 D. $220,000 |