Palace Company has two service departments and two user departments. The number of employees in each department is Personnel Cafeteria Producing Department A Producing Department B 10 25 456 249 740 The fixed costs of the Personnel Department are allocated on a basis of the number of employees. If these costs are budgeted at $76,960 during a given period, the amount of cost allocated to the Cafeteria under the step method would be: $2,589.60 $0. $2,635.62. 0 $2,718.16