The Bun Manufacturing Company Led has two production departments (Assembly and Finishing) and two support departments (Janitorial and Personnel). The usage of the two support departments for the year is as follows: User of Support Personnel Janitorial Personnel 5% Janitorial 10% Assembly 60% 40% Finishing 30% 55% The budgeted costs in the support departments for the year were as follows: Personnel $90 000 Janitorial $50 000 Using the step-down method, what is the amount of Janitorial Department cost allocated to the Assembly Department with the Personnel Department cost allocated first? O $23 600. O $24 842. O $28 948. O $34 158