The Heightened Hill Company has prepared department overhead budgets for budgeted-volume levels before allocations as follows: Support departments: Building and grounds $ 9.000 Personnel 1, 708 General plant administration 24.150 Cafeteria: Operating loss 1.330 Storeroom 384 $ 36.572 Operating departments: Machining $ 32, 000 Assembly 48, 900 80, 900 Total for support and operating departments $ 117, 472 *Basis used is number of employees Using the step-down method, allocate support-department costs. Allocate the costs of the support departments in the order given in this problem, decreasing departments by allocating costs.)