Logo Inc. has two data services departments (the Systems Department and the Facilities Department) that provide support to the company's three production departments (Machining , Assembly, and Finishing). The overhead costs of the Systems Department are allocated to other departments on the basis of computer usage hours. The overhead costs of the Facilities Department are allocated based on square feet occupied (in thousands). Other information pertaining to Logo is as follows: Computer Usage Hours 300 Department Systems Facilities Machining Assembly Finishing Overhead $200,000 100.000 400,000 550,000 620,000 900 3,600 1,800 2,700 9,300 Square Feet Occupied 1,000 600 2,000 3,000 5,000 11,600 Logo employs the step-down method of allocating service department costs and begins with the Systems Department. Which one of the following correctly denotes the amount of the Systems Department's overhead that would be allocated to the Facilities Department and the Facilities Department's overhead charges that would be allocated to the Machining Department? O Systems to Facilities = $0, Facilities to Machining = $20,000. O Systems to Facilities = $20,000, Facilities to Machining = $20,000. Systems to Facilities = $19,355, Facilities to Machining = $20,578. O Systems to Facilities = $20,000, Facilities to Machining = $24,000