National company has two support departments A&B and two operating departments X&Y. for the first quarter 2021, Budgeted overhead costs before any interdepartmental costs allocations were: A $800.000, B $1.500.000, X 55,000,000 and Y $11.000.000 Support work supplied by A to B 20%, to X 50% and to Y 30%. Support work supplied by B to A 25% to X 35% and to Y 40%. Using step-down method and allocating department B cost first out of its cost the amount allocated to department is a 5375.000 b. 5525.000 Oc50 Od: $600.000