A firm has two production departments: Department X and Department Y. Both production departments are supported by two service departments: Department A (i.e. the power department) and Department B (i.e. the maintenance department). Departments A and B also consume service from one another. The work done by Departments A and B is summarized in the table below (work by Department A is in kilowatt-hours; work by Department B is in labor hours). Work Consumed By Work Provided By A B X Y Department A (Power) 0 50 125 75 Department B (Maintenance) 250 0 50 200 The costs of Department A are $200,000 the costs for Department B are $80,000. Using the Step-Down Allocation Method, how much is the allocation from Department B to Department Y? (Assume Department B is stepped-down first before Department A's costs are allocated). a. $96,000 b. $48,000 c. $32,000 d. $64,000