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Kevin Company has two service departments, Maintenance and Personnal, 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: It the step-down method ol allocating costs is used and the Personnel Department is allocated first, then the amount of overhead that would be allocated from Personnel to Finishing is______. $42,000 $72,000 $31,500 $105,000 $84,000 times [32/(8 + 24 + 32] = $42,000 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: In 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______