Rondo 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 follow Departmental costa Service Department Operating Department Information Administration Technology Prenatal Pediatric $ 54,736 $ 37,449 $ 383,270 $ 259,590 15 21 118 172 15 21 102 109 Employeen Personnel costs Administration costs are allocated first on the basis of employees and Information Technology costs are allocated second on the basis of Personnel costs. The total Pediatric Department cost after allocations is closest to Multiple Choice $311,117 $280,845 $304,995 $311,400