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

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 amount of Human Resources cost allocated to the Assembly Department is:

A) $21,053.
B) $28,947.
C) $54,000.
D) $60,000.
E) $78,842.