I The Thomas Company, has two service departments and two operating departments for last year are as follows: sand two operating departments Operating data for these Cafeteri Departmental costs Number of employces Square feet occupied CustodialA 50 30 400 etermines that the costs of the Cafeteria Department should be allocated on the basis of namber of cmployees and Custodial costs on the basis of square feet occupied. In addition, the costs of the Cafeteria Department should be allocated first if the step-down method is used. The company is considering whether to use the direct method or the step-down method to allocate the costs of service departments Which of the following statements is corress? A. B. after allocation is $25,000 Under the direct method, the total cost of Cafeteria Department Under the direct meth od, the total cost of Assembly Department after allocation is $141.500. C.Under the direct method, the total cost of Finishing Department after allocation is $141.000. D. Versus the step-down method, the costs allocated to Assembly Department is lower under the direct method by $500. E. Versus the step-down method, the costs allocated to Finishing Department is lower under the direct method by $500