please give breif explanation with all the work!! Thank you!

9 Daniels Corporation uses the step-down method to allocate service department costs to operating departments. The company has two service departments, General Management and Physical Plant, and two operating departments, Sales, and After Sales. Data concerning those departments follow: Service Departments Operating Departments General Physical After Sales Management Plant Sle Departmental costs $36,550 $70.100 5 4122500 SERO SRO Employee time 2000 2012 Space occupied 1.000 1.000 38.000 7.000 General Management Department costs are allocated first on the basis of employee time and Physical Plant Department costs are allocated second on the basis of space occupied. The total After-Sales Department cost after allocations is closest to . C. D. $516,196 $515,880 S503,980 $513,911 None of the above Page 6 of 10