12 Aplrak Corp. has two service departments and two operating departments. The company allocates service departmental costs to operating departments using the step-down method. Operating data for these departments for last year are as follows: Service Departments Operating Departments Personnel Maintenance Cutting Finishing Departmental costs $144,000 $84,000 $12,000 $36,700 Number of employees 35 30 90 Machine-hours 0 o 210 150 01:52:13 60 Personnel costs are allocated first on the basis of number of employees and Maintenance costs are allocated second on the basis of machine-hours. Q:) What is the total Finishing Department cost after allocation? A:) $