Deardurff Legal Services, LLC, uses the step-down method to allocate service department costs to operating departments. The firm has two service departments, Personnel and Information Technology (IT), and two operating departments, Family Law and Corporate Law. Data concerning those departments follow:

	Service Department		Operating Department
	Personnel	IT	Family Law	Corporate Law
Departmental costs	$ 48,360	$ 45,540	$ 357,120	$ 360,440
Employees	12	20	114	178
PCs	12	20	100	156

Personnel costs are allocated first on the basis of employees and IT costs are allocated second on the basis of PCs.

The total Corporate Law Department cost after allocations is closest to: (Do not round intermediate calculations.)

$417,670

$418,424

$397,780

$417,681