Sparkle Metallurgy, Inc. has two service departments (Human Resources and Building Maintenance) and two production departments (Machining and Assembly). The company allocates Building Maintenance cost on the basis of square footage and Human Resources cost on the basis of employees. It believes that Building Maintenance provides more service than Human Resources. The square footage and employees in each department follow.

	Square Footage	Employees
Human Resources	12,000	10
Building Maintenance	10,000	35
Machining	24,000	50
Assembly	30,000	72

Assuming use of the step-down method, which of the following choices correctly denotes the number of square feet and employees over which the Building Maintenance cost and Human Resources cost would be allocated (i.e., spread)?

	Building Maintenance	Human Resources
A.	54,000	122
B.	66,000	122
C.	64,000	132
D.	76,000	132
E.	None of the answers is correct