The Broncos Rocks Store has a Janitorial Department and a Personnel Department that provide services to three Sales Departments. The Janitorial Department cost is allocated based on space and the Personnel Department cost is allocated based on number of employees. The following information is available. Personnel Janitorial Sales #1 Sales #2 Sales #3 Dept Dept Budget $45 000 $30 000 Space (sq m) 4000 1000 20 000 30 000 50 000 No. of Employees 5 10 15 45 30 Using the step-down method, calculate the amount of Personnel Department cost allocated to Sales Department #3, if the Personnel Department is allocated rst. 0 $13 500. 0 $12 857. 0 $15 000. 0 $12 000