The Dopler Manufacturing Company has two production departments (Assembly and Finishing) and two service departments (Human Resources and Janitorial). The projected usage of the two service departments is as follows:

	Use of	Use of
	Human Resources	Janitorial
Human Resources		10%
Janitorial	10%
Assembly	60%	35%
Finishing	30%	55%

The budgeted costs in the service departments are: Human Resources, $90,000 and Janitorial, $60,000. rev: 10_29_2012

4.

value: 10.00 points

Required information

Using the step-down method and assuming the Human Resources Department is allocated first, the amount of Human Resources cost allocated to the Assembly Department is:

$60,000.

$96,567.

$36,667.

$54,000.

$23,333.