Use the following information for the next 5 questions.
Chambers, Inc. has two support departments (utilities and computer) and two operating departments (A and B) . The following data are given: 
-If the step-down method was used and utilities are allocated first, how much total cost would be allocated to operating department B?
Definitions:
Shutdown Point
The level of operation at which a firm's total revenue is equal to its total variable costs, below which the firm should cease production to minimize losses.
Point
A specific location or position in a spatial setting or within a set of data.
Market Price
The price at which goods or services are currently sold on the open market.
Profits
The financial gain calculated as the difference between the revenue earned from sales and the expenses, taxes, and costs incurred in producing those sales.
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