12. The Clothes Ltd. has a Store Department and a HR Department that provide services to three Production Departments. The Store Department cost is allocated based on space and the HR Department cost is allocated because of employees. The following information is available HR Departments Budget Space (sq m) Employees (%) Store $31 760 3200 54% Production #1 Production #2 Production #3 $54 000 1500 10% 15 000 14.6% 25 000 45% 30 000 25% Using the step-down method, calculate the amount of Store Department cost allocated to Production Department #2, if the HR Department is allocated first. A. $11 343 B. $12 384 C. $12 500 D. None of the answers is correct