Molten Works Ltd Provides the Following Information About Departmental Consumption

Multiple Choice

Molten Works Ltd provides the following information about departmental consumption of allocation bases for its 3 support and 2 operating departments. $$\begin{array} { | l | c | c | c | c | c | } \hline & { \text { Support Departments } } &&& { \text { Operating Departments } } \\\hline & \text { Persennel } & \text { Cafeteria } & \text { Maintenance } & \text { Machining } & \text { Assenbly } \\\hline \text { Maintenance } & & 10 \% & 20 \% & 30 \% & 40 \% \\\hline \text { Cafeteria } & 10 \% & & 20 \% & 40 \% & 30 \% \\\hline \text { Personnel } & 10 \% & 20 \% & & 50 \% & 20 \% \\\hline\end{array}$$ For the step-down method, what proportion of the Maintenance Department's costs will be allocated to the Assembly Department if the allocation order is Personnel, Cafeteria and Maintenance?

A) 60%
B) 40%
C) 57.1%
D) 42.9%