Casas Corporation has two service departments, Personnel and Cafeteria, and two operating departments, Customer Care and Customer Solutions. The number of employees in each department are:

Personnel	15
Cafeteria	30
Customer Care	270
Customer Solutions	255
Total	570

The fixed costs of the Personnel Department are allocated on the basis of the number of employees. If these costs are budgeted at $36,075, the amount of Personnel Department cost allocated to the Cafeteria under the step-down method would be closest to:

Multiple Choice:

• $0

• $1,950.00

• $1,898.68

• $2,373.75