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