The managers of Rochester Manufacturing are discussing ways to allocate the cost of service departments, such as Quality Control and Maintenance, to the production departments. To aid them in this discussion, the controller has provided the following informatinn If Rochester uses the step-down method of allocating service costs beginning with quality control, the mainfenance costs allocated to the assembly department would be A. $70,000 B. $108,000 C. $162,000 D. $200,000