Below is a chart showing the proportion of each service department's service provided to each of the other departments:

Percent of services provided to the other departments (production departments in bold)

Department		HR	IT
M&C	Brewing	Canning
HR		-	15%
5%	45%	35%
IT		10%	-
15%	50%	25%
M&C		5%	5%
-	65%	25%

Assume that the IT department makes its allocation first, and had its own costs of 100,000. Also, assume that the HR department does its allocation next, and had $150,000 of its own costs. Under the step method, how much (rounded to the nearest dollar) is allocated to the brewing department by HR in step 2?

Would love to see an answer in excel, but any work explanation would help! Thank you so much!