Q$.$ Ranft Clinic uses the step$-$down method to allocate service department costs to

operating departments. The clinic has two service departments, Personnel and Information

Technology $($IT$),$ and two operating departments, Family Medicine and Pediatric. Data

concerning those departments follow:

Personnel 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: