Treasures Corporation Has Two Service Departments (Human Resources and Marketing)

Multiple Choice

Treasures Corporation has two service departments (Human Resources and Marketing) and two production departments (Machining and Assembly) . The company allocates Marketing cost on the basis of square footage and believes that Marketing provides more service than Human Resources. The square footage occupied by each department follows. $\begin{array} { l r } \text { Human Resources } & 8,000 \\\text { Marketing } & 22,000 \\\text { Machining } & 12,000 \\\text { Assembly } & 40,000\end{array}$ Assuming use of the step-down method, over how many square feet would the Marketing cost be allocated?

A) 22,000.
B) 30,000.
C) 52,000.
D) 60,000.
E) 82,000.