Blondell Legal Services, Limited Liability Company, uses the step-down method to allocate service department costs to operating departments. The firm has two service departments, Personnel and Information Technology (IT), and two operating departments, Family Law and Corporate Law. Data concerning those departments follow:

	Service Department		Operating Department
	Personnel	Information Technology	Family Law	Corporate Law
Departmental costs	$ 85,284	$ 29,703	$ 883,360	$ 189,010
Employees	11	25	121	163
Personnel costs	12	26	112	137

Personnel costs are allocated first on the basis of employees and Information Technology costs are allocated second on the basis of Personnel costs.

The total Corporate Law Department cost after allocations is closest to:

Multiple Choice

$254,137

$246,630

$254,301

$209,149