20. Quinlan, Inc. has two support departments (Maintenance and Personnel) and two operating departments (Tables and Chairs). The Maintenance department provides more services to the Personnel department than the Personnel department provides to Maintenance. Once the support department costs have been allocated to the operating departments, each operating department allocates its total costs to units produced. Direct costs Square metres Number of employees Units produced Support Departments Maintenance Personnel $27,000$24,000$44,000$21,000 Operating Departments Tables Chairs 6,000 10,000 20,000 60,000 20 40 80 4,000 2,000 70 Assume the step-down method is used. The amount of cost allocated from Personnel to Maintenance is: a) $1,500 b) $1,687.50 c) $9,000 d) $0