Gisou's Company has two service departments, Housekeeping and Human Resources. Gisou also has two production departments, Assembly and Packaging. Housekeeping costs are allocated based on square footage while Human Resources costs are allocated based on number of employees. The following information has been gathered for the current year: Assume the step - down method is used to allocate service department costs and the Housekeeping Department is allocated first. What are the total costs for the Assembly Department? Include direct and indirect costs and select the closest answer. A. $82,000 B. $84, 300 C. $17, 100 D. $25, 200