Bonner Insurance Agency has three service departments (Payroll, Clerical and Customer Service) and two revenue producing departments (Homeowner's Insurance and Auto Insurance). They allocate service department cost using the Step Method, allocating Payroll first, then Clerical and finally Customer Service. Payroll is allocated by number of employees, Clerical by number of clerical hours used, and Customer Service by number of calls received. Information about the departments is as follows: Using the step method, approximately how much cost would be allocated from the Clerical Department to Auto Insurance? Your answer may differ slightly due to rounding. A) $68,412 B) $73,999 C) $70,620 D) $71,844