Yamane Corporation, a manufacturer, uses the step$-$down method to allocate service department costs to operating departments. The company has two service departments, Administration and Facilities, and two operating departments, Assembly and Finishing. Data concerning those departments follow:

$\backslash$table$[[,$Service Departments,Operating Departments$],[,$Administratio Facilities,Assembly,Finishing,,$],[$Departmenta$,$$$27,000,$$$67,50,$$$108,86,$$$422,65,],[$l costs,n$,,0,0,0],[$Labor hours,$3,060,6,000,24,000,18,000,],[$Space$,6,830,1,140,32,000,4,000,],[,,,,,]]$

Administration Department costs are allocated first based on labor hours and Facilities Department costs are allocated second based on space occupied. In the first step of the allocation, the amount of Administration Department cost allocated to the Assembly Department is closest to:

A$)$ $$7,875$

B$)$ $$16,875$

C$)$ $$10,125$

D$)$ $$13,500$