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Expo manufacturing has two production departments and two support departments. The number of employees for each department is as follows: Human Resources shows a budget of $21,000 and accounting, $98,000, for the coming year. Support department costs are allocated on the basis of the number of employees. How much in total support costs would be allocated to assembly, using the step method? The Accounting department is allocated first. $35,378 $28,940 $119,000 $34,867