The Dollar Store has a Human Resources Department and a Janitorial Department that provide service to three sales departments. The Human Resources Department cost is allocated on the basis of employees, and the Janitorial Department cost is allocated on the basis of space. The following information is available:

	Human
	Resources	Janitorial	Sales #1	Sales #2	Sales #3
Budgeted cost	$63,000	$48,000
Space in square feet	22,000	19,000	28,000	49,000	73,000
Number of employees	5	10	15	45	30

Using the step-down method and assuming that the Human Resources Department is allocated first, the amount of Human Resources cost allocated to Sales Department no. 3 is (Do not round your intermediate calculations. Round your final answer to nearest whole dollar amount):

$18,000.

$21,000.

$18,900.

$18,000.

$31,500.