Pitt Productions Company Has Two Service Departments (Accounting and Admin

Pitt Productions Company has two service departments (Accounting and Admin. and Public Relations) and two production departments (Set Assembly and Productions) . The company allocates Public Relations cost on the basis of square footage and Accounting and Admin. cost on the basis of employees, and believes that Public Relations provides more service than Accounting and Admin. The square footage and employees in each department follows. $\begin{array} { l r r } & \text { Square } & \text { Employees } \\& \text { Footage } & \\\text { Accounting and Admin. } & 2,000 & 15 \\\text { Public Relations } & 11,000 & 20 \\\text { Set Assembly } & 17,000 & 60 \\\text { Productions } & 30,000 & 200\end{array}$ Assuming use of the step-down method, which of the following choices correctly denotes the number of square feet and employees over which the Public Relations and Accounting and Admin. cost would be allocated respectively?

A) 47,000, 260.
B) 49,000, 260.
C) 58,000, 115.
D) 58,000, 260.
E) 60,000, 115.