The Kelsey Manufacturing Company Ltd has two production departments (Assembly and Finishing) and two support departments (Janitorial and Personnel) . The usage of the two support departments in 2012 is as follows: 
The budgeted costs in the support departments of 2012 were as follows: 
Using the step-down method, what is the total support department costs allocated to the Finishing Department with the Personnel Department cost allocated first?
A) $81 052
B) $74 000
C) $61 158
D) $78 842
Correct Answer:
Verified
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