QUESTION 18 3 points Save Answer Poteete, Inc., allocates service department costs to operating departments using the step-down method. The company has two service departments, Administration and Physical Plant, and two operating departments, Assembly and Testing. Data concerning those departments follow: Service Department Operating Department Administration Physical Assembly Testing Plant Department Costs 33.000 54450 207030 S23 420 Employee Time 4.0XX0 1.000 26 172XX Space Occupied 7/01) 1.000 38 OXO 2.0XX Administration Department costs are allocated first on the basis of employee time and Physical Plant Department costs are allocated second on the basis of space occupied. The total Testing Department cost after allocations is closest to: A. 526,180 B. 539,189 C.537,376 D.538,930