Gemini Inc. operates a goods store that caters for government, private individuals, and organizations. The company has three service departments and two operating departments. Data on the five departments are presented below:

Service Departments

Operating Departments

Human Resources

Information Systems

Security

Corporate Sales

Consumer Sales

Total

Overhead costs

$$80,000$

$$60,000$

$$42,000$

$$242,000$

$$478,000$

$$902,000$

No$.$ of employees

$\_$

$21$

$10$

$28$

$42$

$101$

Processing time $($in minutes$)$

$320$

$\_$

$325$

$1920$

$1600$

$4,165$

Sq$.$ ft$.$ of Space Occupied

$2,000$

$9,000$

$\_$

$14,000$

$56,000$

$81,000$

The allocation base for Human Resources is the number of employees. Information systems$$ allocation base is processing time. And square feet of space occupied is the allocation base for Security. Costs are apportioned using the Step$-$down Method.

What are the Total Costs after Apportionment for the Corporate Sales and Consumer Sales departments?

Question $6$Select one:

A$.$

$$327,614$ and $$574,386$

B$.$

$$313,725$ and $$588,275$

C$.$

$$311,725$ and $$590,275$

D$.$

$$326,614$ and $$575,386$