Can you explain this answers? Answers are correct (below)

The Dollar Store has a Human Resources Department and a Janitorial Department that provide service to three sales departments. The Human Resources Department cost is allocated on the basis of employees, and the Janitorial Department cost is allocated on the basis of space. The following information is available

	Human
	Resources	Janitorial	Sales #1	Sales #2	Sales #3
Budgeted cost	$48,000	$33,000
Space in square feet	7,000	4,000	16,000	37,000	57,000
Number of employees	5	10	15	45	30

24. Using the direct method, the amount of Janitorial Department cost allocated to Sales Department no. 2 is: . Answer is C. $9,000.

25. Using the step-down method and assuming that Human Resources is allocated first, the amount of Human Resources cost allocated to Sales Department no. 3 is: Answers is C. $13,500