Quezaire Corporation, a manufacturer, uses the step-down method to allocate service department costs to operating departments. The company has two service departments, Administration and Facilities, and two operating departments, Assembly and Finishing. Data concerning those departments follow: 
Administration Department costs are allocated first on the basis of labor hours and Facilities Department costs are allocated second on the basis of space occupied.
-The total Finishing Department cost after allocations is closest to:
Definitions:
Environmental Factors
Elements within the external surroundings that can influence an organism's development, behavior, and survival.
Anorexia Nervosa
A psychological and potentially life-threatening eating disorder characterized by an extremely low body weight, an intense fear of gaining weight, and a distorted perception of body weight and shape.
Bulimia Nervosa
An eating disorder characterized by binge eating followed by purging to avoid weight gain.
Eating Disorders
Mental health disorders characterized by abnormal or disturbed eating habits, which significantly impair health or wellbeing.
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