TB MC Qu. 4B-31 (Static) The James Corporation has four... The James Corporation has four departments with data as follows: Budgeted costs Number of employees. Labor hours Service Departments Cafeteria $ 12,000 12 1,500 Maintenance $ 10,000 10 1,250 Finishing Operating Department Milling $ 42,000 84 5,250 $ 38,000 66 4,750 Cafeteria costs are allocated on the basis of number of employees. If the step-down method is used with costs of the Cafeteria allocated first, the amount of cost allocated from the Cafeteria to Maintenance would be: Multiple Choice $0 $625