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This is 1/3 of the Repair Department's total costs of $35,000. It results from summing the number of employees in the two service departments other than the Repair Department and allocating the Repair Department's costs based on that sum (3). The total number of employees used for the allocation should include the employees in the two production departments as well as the two service departments other than the Repair Department.

In the step down method the costs of the first service department are allocated to the other service departments and the production departments. The costs of the second service department are allocated to the remaining service departments (but not back to the first service department) and the production departments. Since the question does not specify which department's costs are to be allocated first, we will start with the Repair Department since it provides the most services to the other service departments. The tool department will receive 1/40 of the Repair Department's costs, since it has 1 employee and the Receiving Department and production departments together have 39 employees. 1/40th of the Repair Department's costs of $35,000 is $875.

35000*1/(2+1+25+12)=875

This answer would be correct if the direct method were being used. However, in the step method some costs will be allocated from the Repair Department to the Tool Department.
This is 1/5 of the Repair Department's total costs of $35,000. It results from summing the number of employees in the three service departments and allocating the Repair Department's costs based on that sum (5). This is incorrect for two reasons. (1) The total number of employees used for the allocation of the Repair Department's costs should not include the Repair Department employees. (2) The total number of employees used for the allocation should include the employees in the two production departments as well as the two service departments other than the Repair Department.