ng information to answer Questions 29 & 30. Aldo Industries, Inc. has two service d and two production departments (Machining and Assembly). The compan Maintenance Maintenance cost on the basis of square footage and believes that Building provides more service than Human Resources. The square footage occup follows. epartments (Human Resources and Building Maintenance) company allocates Building pied by each department Human Resources 6,000 13,000 18,000 26,000 Building Maintenance Machining Assembly 29-32. Assuming use of the direct Maintenance cost be allocated (i.e., spread)? method, over how many square feet would the Building D. 63,000 C. 50,000 B. 44,000 A. 19,000 30-3. Assuming use of the step-down method, over how many square feet would Maintenance cost be allocated (i.e., spread)? A. 19,000 D. 63,000 C. 50,000 B. 44,000