12. The Thomas Company has two service departments and two operating departments. The following data are available for a recent period: Thomas allocates service department costs by the step method in the following order: Careteria costs are allocated first, based on the number of employees; Custodial Department costs are allocated second, based on square feet occupied. No distinction is made between fixed and variable costs. After all allocations, total amount of overhead cost contained in the Finishing Department will be: A) $156,800 B) $151,300I C) $154,600 D) $138,450 E) None of above