b. Watties Corporation has a Cleaning Services Department that services the company's Maintenance Department and its two operating departments. Costs of the Cleaning Services Department are allocated to other departments on the basis of square feet of space occupied. The amount of space occupied by each department is given below: Cleaning Services Maintenance Operating Department 1 Operating Department 2 4,000 square feet 6,000 square feet 30,000 square feet 60,000 square feet Budgeted costs in the Cleaning Services Department total $43,200. Suppose the company uses the step-down method of allocation and the costs of the Cleaning Services Department are allocated first. Required (show your calculations): Calculate the amount of Cleaning Services Department cost that would be allocated to the Maintenance Department. (4 marks)