3. Perseus Inc. has two support departments, Janitorial and Payroll, and two production departments, Assembly and Finishing. The step allocation method is used to assign support department costs to the production departments. Payroll costs are allocated first. A proxy for janitorial services is square footage and a proxy for payroll is number of employees. Given the following information: Assembly Finishing Janitorial $250,000 Direct costs Square feet Number of employees Payroll $275,000 500 3,500 125 1,500 100 What would be the Janitorial Department allocation to the Finishing Department? A. $68,182. B. $69,812. C. $75,000. D. $76,793. E. None of the above