Dresden, Inc., has four departments, Maintenance and Cafeteria (both service departments) and Assembly and Packaging (both operating departments). Information about these departments follows: Dresden uses the step method of service department cost allocation.

	Maintenance	Cafeteria	Assembly	Packaging
Direct Costs	$18,000	$30,000	$70,000	$45,000
Sq. ft. of space		1,000	2,000	3,000
No. of employees	10		50	40

If maintenance costs are allocated first based on floor space occupied by each department, the amount of maintenance costs allocated to the Assembly Department is:

a

$2,769

b

$6,000

c

$3,724

d

$3,000

e

$2,000