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12. The Thomas Company has two service departments and two operating departments. The following data are available for a recent period: Service Departments Operating Departments Cafeteria Custodial Assembly Finishing Overhead costs. $80,000 $60,000 $75,000 $86,500 Number of employees. 30 60 360 180 Square feet occupied....... 18,000 25,000 60,000 90,000 Thomas allocates service department costs by the step method in the following order: Cafeteria costs are allocated first, based on number of employees; Custodial Department costs are allocated second, based on square feet occupied. No distinction is made between fixed and variable costs. After all allocations, total amount of overhead cost contained in the Finishing Department will be: A) $156,800 B) $151,300 C) $154,600 D) $138,450 E) None of above.