Martinez Company has two service departmentsMaintenance and Personnel as well as

Martinez Company has two service departmentsMaintenance and Personnel as well as two production departmentsMixing and Finishing. Maintenance costs are allocated based onsquare footage while personnel costs are allocated based on numberof employees. The following information has been gathered for thecurrent year: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. $0 B. $3539C. $4998D. $4200