Healthy Hospital allocates service department costs to its two revenue producing departments - Surgery and Radiology. The costs of the Human Resources department are allocated based on the number of employees. The Maintenance department costs are allocated based on square footage. Information about the departments is as follows: Assuming Healthy Hospital uses the step method of allocating service department costs, and the Human Resources department is allocated first, how much cost will be allocated from the Maintenance department to the Surgery department? A) $540,000 B) $522,830 C) $566,400 D) $489,600