Quantum Office Supplies Ltd. is an online supplier of office products. Two service departments provide support for Quantum's operating divisions: administration and technology services. Budgeted data for the coming quarter are provided below Service departments Operating divisions Technology Corporate Consumer sales Administration services sales $281,000 Operating costs Employees Support hours provided 10 800 $214,000 40 400 $190,000$124,000 30 2,800 50 3,600 Administration operating costs are allocated based on the number of employees in the department and technology services operating costs are allocated based on support hours provided 5. Assume now that Quantum allocated support department operating costs using the step- down method. Allocating administration first, what would be the total budgeted operating costs (original operating cost plus operating costs allocated from support departments) for the consumer sales division? a) $307,667 b) $328,854 c) $363,063 d) $480,146