the Kelsey Manufacturing Company Ltd has two production dopartments (Assombly and Finishing) and two support departmen Janitorial and Personnel). The usage of the two support dopartments in 2012 is as follows: Personnel Janitorial 5% User of Support Personnel Janitorial Assembly Finishing 10% 40% 60% 30% 55% The budgeted costs in the support departments of 2012 wero as follows: Personnel Janitorial $90 000 $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? A. $24 842 B. $28 948 C. $34 158 D. $23 600 AACSB: Analytical Difficulty: Hard Learning Objective: 7.10 Allocate support department costs to production departments using the direct method, the step-down method and the reciprocal services method