amison company has two service departments and two producing departments. square footage of space occupied by each department follows: custodial services1,000feet general administration3,000feet producing department a8,000feet producing department b8,000feet 20,000feet the department costs of custodial services are allocated on a basis of square footage of space. if custodial services costs are budgeted at $38,000, the amount of cost allocated to general administration under the direct method would be: