Dainels Corporation uses the step-down method to allocate service department costs to operating departments. The company has two service departments, General Management and Physical Plant, and two operating departments, Sales and After-Sales. Data concerning those departments follow: Operating Department Service Department General Physical Management Plant $ 34,450 $ 74,600 6,000 4,000 10,000 4,000 Sales Departmental costs Employee time Space occupied $ 232,810 30,000 30,000 After-Sales $ 292,300 31,000 26,000 General Management Department costs are allocated first on the basis of employee time and Physical Plant Department costs are allocated second on the basis of space occupied. The total After-Sales Department cost after allocations is closest to: Multiple Choice $344,350 $344,350 $341,704 $327,920 $344,486