Please provide step by step solution, not just the answer.

The Lots More Store has a Janitorial Department and a Personnel Department that provide services to three Sales Departments. The Janitorial Department cost is allocated based on space and the Personnel Department cost is allocated based on employees. The following information is available Personnel Dept $45 000 4000 Janitorial Dept $30 000 1000 10 Sales #1 Sales #2 Sales #3 Budget Space (sq m No. of Employees 20 000 30 000 50 000 15 45 30 Using the step-down method, calculate the amount of Janitorial Department cost allocated to Sales Department #2, if the Personnel Department is allocated first. A. $10 247 B. $8571 C. $9857 D. $10 350