both allocation with machine hours and labour hours

A company has two production departments: Cutting Department and Assembling Department and one service department: Maintenance. The following information regarding the next month overhead costs is available: Departments: Cutting Assembling Maintenance Total Overhead costs, 16,000 20,000 84,000 48,000 5,000 3,000 2,000 10,000 Machine hours Labour hours 1,200 3,800 1,000 6,000 The company has the policy to allocate the cost of service department to the production departments. What is the Cutting Department's total overhead costs after the re-allocation of service department's costs for the next month? A. 21,000 B. 23,500 C. 22,000 D. 20,800