2. Stomp-rite Inc. makes hiking boots. The company operates with two processing departments: the cutting department and the assembly department. The human resources and maintenance departments support the processing departments. Budgeted costs forn the support departments for the period are as follows: Human resources Maintenance Salaries and wages Direct costs Depreciation Total $ 105,000 $14,000 24,000 32,000 15,000 30,000 Costs are allocated to the processing departments based on the following activity levels Human Supplied by resources Maintenance Cutting Assembly 25 3,000 200 0,000 40,000 Human resources (employees) 15 175 Maintenance (square metres) 2,000 Using the step-down method, beginning with human resources, how much of the total support department costs should be allocated to assembly? a) $125,038 b) $129,770 c) $135,282 d) $138,500