R.R. Martin, Inc. budgets the following amounts for its Buildings & Grounds (B&G) and Computer Services (CS) Departments in servicing each other and the two manufacturing divisions of Signs and Mailers. B & G CS Signs Mailers Direct Cost$140,000 $121,000 $290,000 $200,000 by B & G 0 0.2 0.6 0.2 by CS 0.15 0.3 0.55 Use the preferred step-down method to assign support department costs. Which support department's cost is assigned first? total cost for Signs after the assignment? How much is the CS; $431,300.00 B&G; $426,588.24 B&G; $416,705.88 CS: $444,912.50