Johnson Inc. has two service departments (Human Resources and Building Maintenance) and two production departments (Machining and Assembly). The company allocates Building Maintenance cost on the basis of square footage and Human Resources cost on the basis of employees. The square footage and employees in each department follow.

	Square Footage	Employees
Human Resources	4,000	10
Building Maintenance	10,000	15
Machining	15,000	40
Assembly	21,000	60

Assume the company uses the step-down method that first allocates the Building Maintenance cost to Human Resources. What are the allocation base amounts for Building Maintenance and Human Resources costs, respectively?

Group of answer choices

Building Maintenance: 40,000 sqft; Human Resources: 100 employees

Building Maintenance: 36,000 sqft; Human Resources: 100 employees

Building Maintenance: 46,000 sqft; Human Resources: 110 employees

Building Maintenance: 50,000 sqft; Human Resources: 110 employees