Use the Following to Answer Questions

Multiple Choice

Use the following to answer questions:
A summary of the usage of the service department services by other services departments as well as by two producing departments is as follows:

Direct costs in the various departments are as follows:

-If the step-method of allocation is used, how much would be allocated from S1 to S3?

A) $10,500
B) $0
C) $13,200
D) $15,700