Serena Company has two service departments Maintenanceand Personnel as well as t

Serena 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 $126000$84000 $105000 $175000 Square footage 800 400 1600 1200 Numberof employees 8 12 24 32 If the step-down method is used to allocatecosts and the Maintenance Department is allocated first then theamount of overhead that would be allocated from Maintenance toFinishing is _____.A. $57000B. $31500C. $42750D. $47250