Gomez Company has two service departments Maintenanceand Personnel as well as tw

Gomez Company has two service departments Maintenanceand Personnel 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_____.MaintenancePersonnelMixingFinishingDirect dept. costs $126000 $84000 $105000 $175000Square footage 800 400 1600 1200Number of employees 8 12 24 32If the step-down method is used to allocate costs and theMaintenance Department is allocated first the amount of overheadthat would be allocated from Maintenance to Mixing is:A. $36000B. $42750C. $42000D. $63000