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Thomas company has two service departments, Maintenance and Personnel, as well as two production departments, Mixing and Finishing. Maintenance costs are allocated based on square footage while personnel costs are allocated based on number of employees. The following information has been gathered for the current year: If the step-down method is used to allocate costs and the Maintenance Department is allocated first, then the cost of the Mixing Department after allocation would be.$210,750 $277,000 $279,250 $275,500 $126,000 x [400/(400 + 1,600+ 1, 200)] = $15,750 is Maintenance's cost allocated to personnel; $126,000 x [1,600/(400 + 1,600 + 1, 200)] = $63,000 is Maintenance's cost allocated to Mixing; $15,750 + $84,000) x [24/(24 + 32)] = $42,750 is Personnel's cost allocated to