3. Pujol Children's Clinic allocates service department costs to operating departments using the step-down method. The clinic has two service departments, Administration and Information Technology (IT), and two operating departments, Prenatal and Pediatric. Data concerning those departments are presented in the chart below.

Service Administration Dept. costs: $82,152 Employees: 15 PCs: 15

IT Dept. Dept. costs: $45,000 Employees: 26 PCs: 26

Operating Prenatal Dept. costs: $680,660 Employees: 131 PCs: 120

Pediatric Dept. Dept. costs: $298,130 Employees: 169 PCs: 168

Administration costs are allocated first on the basis of employees and IT costs are allocated second on the basis of PCs. The total Pediatric Department cost after allocations is closest to which value?

A. $370,659 B. $370,790 C. $328,202 D. $361,823