Martinez 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:Maintenance Personnel Mixing Finishing Direct dept. costs $50400$33600 $42000 $5600 Square footage 1600 800 3200 2400 Numberof employees 16 24 48 64 If the step down method is used toallocate costs and the Maintenance Department is allocated firstthen the amount of overhead that would be allocated from Personnelto Maintenance is _____.A. $3539B. $4200C. $4998D. $0