The IT department allocates indirect costs to user departments on the basis of CPU time at the rate of $2000 per second. For the first quarter, the two heaviest use departments logged 900 and 1300...

The IT department allocates indirect costs to user departments on the basis of CPU time at the rate of $2000 per second. For the first quarter, the two
heaviest use departments logged 900 and 1300 seconds, respectively. If the IT indirect budget for the year is $8.0 million, the percentage of this year’s allocation consumed by these departments
is closest to:
a. 32%
b. 22.5%
c. 55%
d. not enough information to determine