Castle Company has two service departments and two user departments. The number of employees in each department is

Personnel	10
Cafeteria	25
Production Department A	265
Production Department B	250
Total	550

The overhead costs of the Personnel Department are allocated on a basis of the number of employees. If assuming the overhead cost is budgeted at $40,250 during a given period and you are required to allocate the Personnel department first, the amount of cost allocated to the Cafeteria under the step method would be

Select one:

a.$1863.43

b.$1,718.75

c.$1829.54

d.$707.14