Orange, Inc. has two service departments, Personnel and Cafeteria, and two operating departments, Customer Care and Customer Solutions. The number of employees in each department is: CON Personnel Cafeteria Customer Care Customer Solutions Total 32 14 61 The fixed costs of the Personnel Department are allocated on the basis of the number of employees. If these costs are budgeted at $50,400, the amount of Personnel Department cost allocated to the Cafeteria under the step-down method would be closest to: O a. $7,670 O b. $6,657 OSO d. 55,901 36,304