Martinez Company has two service departments Maintenance andPersonnel as well as

Martinez 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 currentyear:MaintenancePersonnelMixingFinishingDirect dept. costs $50400 $33600 $42000 $5600Square footage 1600 800 3200 2400Number of employees 16 24 48 64If the step down method is used to allocate costs and theMaintenance Department is allocated first then the amount ofoverhead that would be allocated from Personnel to Maintenance is_____.A. $0B. $3539C. $4998D. $4200