Please provide step by step solution, not just the answer.

The Kelsey Manufacturing Company Ltd has two production departments (Assembly and Finishing) and two support departments (Janitorial and Personnel). The usage of the two support departments in 2012 is as follows User of Support Personnel Janitorial Assembly Finishing Personnel Janitorial 5% 10% 60% 30% 40% 55% The budgeted costs in the support departments of 2012 were as follows $90 000 $50 000 Personnel Janitorial Using the direct method, what is the Personnel Department cost allocated to the Assembly Department? A. $60 000 B. $54 000 C. $21 053 D. $78 842