Donelan Company has three support-service departments (general factory administration, factory maintenance, and factory cafeteria), and two production departments (fabrication and assembly). A summary of costs and other data for each department prior to allocation of service-department costs for the year ended June 30 follows:

General Factory Factory Factory Admin. Maintenance Cafeteria Fabrication Assembly Direct materials 0 $ 65,000 $ 91,000 $3,130,000 $ 950,000 Direct labor $ 90,000 82,100 87,000 1,950,000 2,050,000 Manufacturing overhead 70,000 56,100 62,000 1,650,000 1,850,000 Total $160,000 $203,200 $240,000 $6,730,000 $4,850,000 Direct labor hours 31,000 27,000 42,000 562,500 437,500 Number of employees 12 8 20 280 200 Square footage occupied 1,750 2,000 4,800 88,000 72,000 The costs of the service departments are allocated on the following bases: general factory administration department, direct labor hours; factory maintenance department, square feet occupied; and factory cafeteria, number of employees.

Required Round all final calculations to the nearest dollar.

a. Assume that Donelan elects to distribute service department costs to production departments using the direct method. Compute the amount of factory maintenance department costs allocated to the fabrication department.

b. Assume the same method of allocation as in requirement (a). Compute the amount of general factory administration department costs allocated to the assembly department.

c. Assuming that Donelan elects to distribute service department costs to other departments and using the step method (starting with factory cafeteria and then factory maintenance), compute the amount of factory cafeteria department costs allocated to the factory maintenance department.

d. Assume the method of allocation as in requirement (c). Compute the amount of factory maintenance department costs allocated to factory cafeteria.