Williams manufactures a variety of iron products, made to customer specications, in small batches. Willie Williams, owner, is concerned that he does not have an accurate understanding of the costs of prodratcltion. You, a newly-minted MBA, have researched his busrness and identied various costs and cost 'vers. Data Janitorial Welding I-IR $0895.. Assembly Total Own costs $12,000 $90,000 $37,200 :1; 32,400 $ 54,000 $225,600 Square feet 500 3,000 1,500 2,000 4,500 1 1,500 # employees T 25 8 10 '1'5 125 # transactions (thou) 30 100 180 600 140 1,050 Power usage 22 730 11 1? 220 1,000 The service departments (Janitorial, HR, and Data Services) are allocated to the two production departments (Welding and Assembly). Janitorial costs are allocated using square feet, HR using number of employees, and Data Services using number of transactions. You recall that there are several approaches to the allocation of service department costs, direct, step-down and reciprocal methods. Refer again to the information above. If the step-down method is applied, and allocating the service departments in the order of costs incurred (which is not the correct method to allocate costs under the step-down method), but we will go with it for now, which is true? A. J anitorial's total costs after allocation are $18,036.48 B. Assembly's total costs after allocation are less than $100,000 C. Janitorial is allocated $3,953.28 from Data m D. I-[R's total costs after allocation are $50,160 E. None of the choices are correct