The Kelsey Manufacturing Company Ltd has two production departments (Assembly and Finishing) and two support departments (Janitorial and Personnel). The usage of the two support departments in 2012 is as follows:

Service provided by:	Service provided to:
	Personnel	Janitorial	Assembly	Finishing
Personnel	-	10%	60%	30%
Janitorial	5%	-	40%	55%

The budgeted costs in the support departments of 2012 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 Finishing Department (to the nearest dollar)?

A.

$28,947

B.

$32,450

C.

$25,000

D.

$34,158