Adam Company has two service departments, Maintenance and Human Resources. Adam 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

Assume the step-down method is used to allocate service department costs and the Human Resources Department is allocated first. Then the amount of cost allocated from the Maintenance Department to the Human Resources Department is ________.
A) $0
B) $5,040
C) $6,300
D) $6,825

A