Departmental Distribution of Actual Overhead—Step Method. Todd Company has two producing depart¬ ments, A and B, and four service departments, C, D. E. and F. Costs are distributed from Department F first, D second, C third, and E fourth. The company assigns some service department costs to other service departments; however, after a department's costs have been allocated, no costs are assigned back to it.

Department F distributes one-half of its costs to A and the remainder, on the basis of the number of employees, to Departments D and E. Department D distributes its costs on the basis of the investment in equipment. C’s costs are assigned to B, and E's expenses are distributed on the basis of floor space.

The following information is available for March:

Department Actual Costs Square Feet Employees Investment in Equipment (in thousands)

A.

$100,000 1,500 20

$12,500 B.

80,000 2,500 10 6,000 C.

120,000 3,000 10 10,000 D.

56,000 1,500 15 5,000 E.

15,000 1,000 10 4,000 F.

30,000 1,200 5

2,000 Total.

$401,000 10,700 70

$ 39,500 Required: Distribute service department costs, based on the data given.