Amiens Company manufactures both dry and semimoist dog food, with each type of dog food produced in separate departments. Three service departments support the production departments and the data concerning the five departments are as follows:

Service Departments Production Departments

Personnel Maintenance General Factory Dry Semimost

Overhead costs $60,000 $40,000 $160,000 $120,000 $150,000

Square feet occupied 3,000 2,000 - 6,750 8,250

Machine hours 4,000 - 6,000 36,000 54,000

Number of employees - 14 16 21 35

The personnel costs are allocated on the basis of employees; the maintenance costs on the basis of machine hours; the general factory costs on the basis of space occupied (sq. ft.). The order of allocation is determined based on the dollar amount of service costs rendered to each other. All numbers are rounded to four (4) decimal places if necessary.

If the step method is used, how much cost needs to be allocated from Personnel Department to Semimost Department?

Group of answer choices

$25,200

$24,420

$30,000

$42,000