A Corporation uses the step-down method to allocate service dept costs to operating depts. The company has two service depts, General Mngt and Physical Plant, and two operating departments, Sales and After-Sales. Data concerning those depts follow: Service Department Operating Department General Management Physical Plant Sales After-Sales Departmental costs $20,655 $61,545 $232,700 $291,200 Employee time 7,000 4,000 30,000 20,000 Space occupied 11,000 4,000 30,00015,000 General Mgmt Dept costs are allocated first on the basis of employee time and Physical Plant Dept costs are allocated second on the basis of space occupied. The total After-Sales Dept cost after allocations is closest to: (Do not round intermediate calculations.) (I've attached a word document in case these columns become skewed that will show you how they should be lined up)