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

The Glowmeter Manufacturing Company has two production departments (Assembly and Finishing) and two service departments (Human Resources and Maintenance) . The projected usage of the two service departments is as follows: $\begin{array} { l r r } & \text { Use of Human } & \text { Use of } \\& \text { Resources } & \text { Maintenance } \\\text { Human Resources } & \text { N/A } & 10 \% \\\text { Maintenance } & 5 \% & \text { N/A } \\\text { Assembly } & 70 \% & 30 \% \\\text { Finishing } & 25 \% & 60 \%\end{array}$ The budgeted costs in the service departments are: Human Resources, $60,000 and Maintenance, $30,000. Using the step-down method and assuming the Human Resources Department cost is allocated first, the amount of Human Resources cost allocated to the Assembly Department is:

A) $0.
B) $15,000.
C) $42,000.
D) $44,211.
E) $60,000.