The Kelsey Manufacturing Company Ltd has two production departments (Assembly and Finishing) and two support departments (Janitorial and Personnel). The consumption of services from the two support departments by the user departments in 2021 is as follows: Provision of Service User of Service Personnel Janitorial Personnel 5% Janitorial 10% 60% 40% Assembly Finishing 30% 55% The budgeted costs in the support departments of 2021 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? Select one: O a. $28 948 O b. $23 600 O c. $34 158 O d. $24 842