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

Personnel	25
Cafeteria	10
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 Personnel department's overhead costs are budgeted at $37,125 during a given period and you are required to allocate Personnel department first, the amount of cost allocated to the Cafeteria under the step down method would be

Select one:

a.

$0

b.

$1,718.75

c.

$1,687.50

d.

$675