San Juan Minerals (SJM) has two service departments and two operating departments. Operating data for these departments for last year are as follows: 
Costs of the Maintenance Department are allocated on the basis of machine hours. Cafeteria costs are allocated on the basis of number of employees. San Juan Minerals does not distinguish between variable and fixed overhead costs.Assume that San Juan Minerals uses the step-down method to allocate service department costs, starting with Maintenance. The total overhead allocated from Cafeteria to Processing would be closest to:
Definitions:
AIG
American International Group, Inc., a multinational finance and insurance corporation with operations in more than 80 countries and jurisdictions.
Liquidated Debt
A debt for which the exact monetary value has been determined and acknowledged by all parties involved.
Accord And Satisfaction
Accord and Satisfaction is a legal agreement between parties to settle a dispute by agreeing on a payment that is different from what was originally owed.
Unliquidated Debt
A debt for which the exact amount has not been determined.
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