SkyTec Corporation has three production departments Vision, ProSeries, and Fusion. SkyTec also has two service departments, Human Resources and Technology. Technology costs are allocated based on Asset Value, and Human Resources costs are allocated based on number of Employees. Assume that Technology provides more service to the other departments than does the Human Resources Department. Dept. Direct Costs Employees Asset Value Technology $ 675,000 5 - Human Resources 280,000 - $150,000 Vision 700,000 15 300,000 ProSeries 500,000 20 150,000 Fusion 375,000 10 500,000 Using the direct method, what amount of Technology costs is allocated to ProSeries (round to the nearest dollar)?
a. $78,947
b. $92,045
c. $124,444
d. $106,579