Apirak Corp. has two service departments and two operating departments. The company allocates service departmental costs to operating departments using the step-down method. Operating data for these departments for last year are as follows: Departmental costs Number of employees Machine-hours Service Departments Personnel Maintenance $144,000 $84,000 35 30 0 0 Operating Departments Cutting Finishing $12,000 $50,900 60 90 210 150 Personnel costs are allocated first on the basis of number of employees and Maintenance costs are allocated second on the basis of machine-hours. (Q.) What is the total Finishing Department cost after allocation? (A.) $