Gomez Company has two service departments Maintenance andPersonnel as well as tw

Gomez Company has two service departments Maintenance andPersonnel as well as two production departments Mixing andFinishing. Maintenance costs are allocated based on square footagewhile personnel costs are allocated based on number of employees.The following information has been gathered for the current year_____. Maintenance Personnel Mixing Finishing Direct dept. costs$126000 $84000 $105000 $175000 Square footage 800 400 16001200 Number of employees 8 12 24 32 If the step-down method isused to allocate costs and the Maintenance Department is allocatedfirst the amount of overhead that would be allocated fromMaintenance to Mixing is: