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The Bingleton Company has four departments in its factory with two service departments, S'l and 52, and two production departments Assembly and Finishing. The current costs of each department are: Service Department: Production Departments 51 $4?,000 AssembijI $50,000 52 $30,000 Finishing $49,000 The distribution and consumption of services is given in the following table: Services provided to: b1 52 Assembly Finishing Services provided by: 51 - 35% 45% 20% 52 1 5% - 60% 25% Using stepdown method how much overhead costs will be allocated from 52 to Assembly: Select one: O a. $7,500 O b. $32,788 O c. $18,000 Q d. $27,870