Please show each step!

Black Ash Eye and Throat Hospital allocates service department costs to operating departments using the step-down method. The hospital has two service departments, Administration and Information Technology (IT), and two operating departments, Eye and Throat. Data concerning those departments follow: Service Department Operating Department Admin. Eye Throat Departmental costs $ 80.000 $ 65,000 $ 500,600 $ 350,000 # of Employees 15 6 0 150 90 300 Work Stations 20 30 401 1 Administration costs are allocated first on the basis of employees and IT costs are allocated second on the basis of Work Stations. After allocation, the Eye Department found out that their total departmental cost is $567,600. How many work stations does the Throat Department have? MUA 113 work stations 60 work stations 80 work stations 24 work stations None of the above E