The Dopler Manufacturing Company Has Two Production Departments (Assembly and Finishing)

Multiple Choice

The Dopler Manufacturing Company has two production departments (Assembly and Finishing) and two service departments (Human Resources and Janitorial) . The projected usage of the two service departments is as follows: $$\begin{array} { l c c } & \begin{array} { c } \text { Use of } \\\text { Human Resources }\end{array} & \begin{array} { c } \text { Use of } \\\text { Janitorial }\end{array} \\\hline \text { Human Resources } & \cdots & 5 \% \\\text { Janitorial } & 10 \% & - \\\text { Assembly } & 60 \% & 40 \% \\\text { Finishing } & 30 \% & 55 \%\end{array}$$ The budgeted costs in the service departments are: Human Resources, $90,000 and Janitorial, $50,000.
Using the step-down method and assuming the Human Resources Department is allocated first, the total amount of service department cost allocated to the Finishing Department is:

A) $58,947.
B) $61,158.
C) $74,000.
D) $78,842.
E) $81,053.