Question 11 of 20 : Select the best answer for the question. 11. Prophit 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 Pediatrics. Data concerning those departments are presented in the chart below. Service Department Operating Department Personnel IT Family Medicine Pediatrics Departmental costs......... $85,728 $21.598 $490,480 $162,640 Employees 106 175 PCs 172 14 16 66 Personnel costs are allocated first on the basis of employees and IT costs are allocated second on the basis of PCs. The total Pediatrics Department cost after allocations is closest to which value? O A. $231,638 O B. $182,936 O C. $232,286 O D. $223,132