Bender Company has two service departments, Maintenance and Human Resources. Bender Company also has two production departments, Mixing and Finishing

Maintenance costs are allocated based on square footage while Human Resources costs are allocated based on number of employees. The following information has been gathered for the current year:

Human
Maintenance Resources Mixing Finishing
Direct costs $50,400 $33,600 $42,000 $70,000
Square footage 1,600 800 3,200 2,400
Number of employees 16 24 48 64

If the direct method is used to allocate service department costs, then the total cost of the Maintenance Department after the Human Resources Department cost allocation would be ________.
A) $33,600
B) $50,400
C) $54,600
D) $70,000

B