Grable 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: 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: $309, 430 $306, 713 $293, 590 $309, 883