Pujol Children's Clinic allocates service department costs to operating departments using the step-down method. The clinic has two service departments, Administration and Information Technology (IT), and two operating departments, Prenatal and Pediatric. Data concerning those departments are presented in the chart below.

Service department Operating Prenatal Department Pediatric

Admin IT

Departmental cost 82,125 45,000 680,660 298,130

Employees 15 26 131 169

PC 15 26 120 168

Administration costs are allocated first on the basis of employees and IT costs are allocated second on the basis of PCs. The total Pediatric Department cost after allocations is closest to which value? A. $328,202 B. $361,823 C. $370,790 D. $370,659