Marvelous Company has two service departments, Maintenance and Human Resources. Marvelous Company also has two production departments, Moxing and Finishing. Maintenance costs are allocated based on square footage while Human Resources costs are allocated based on number of employees. The following information has been gathered for the current year: Direct costs Square footage Number of employees Maintenance $50,400 1.600 16 Human Resources $33,600 800 24 Mixing $42.000 3,200 Finishing $70,000 48 2,400 64 Assume the step-down method is used to allocate service department costs and the Maintenance Department is allocated first. Then the amount of cost allocated from the Human Resources Department to the Maintenance Department would be A. $0 CB $3,539 2000 C$4,998 D. $4,200