Selto & Company manufactures and sells T-shirts for advertising and promotional purposes. The company has two manufacturing operations, shirtmaking and printing. When the company receives an order for T-shirts, the shirtmaking department obtains the materials and colors requested and has the shirts made in the desired mix of sizes. It sends the completed shirts to the printing department where the custom labels or designs are prepared and silk-screened onto the shirts.

To support the manufacturing activity, the company has a building that houses the two manufacturing departments as well as the sales department, payroll department, and the design and patterns staff.

To aid in cost control, the company accumulates the costs of these support functions in separate service departments: (1) building occupancy, (2) human resources, and (3) design and patterns.

During the current period, the direct costs incurred by each department are as follows:

SHA AMA Ae INTO WPAN). conpeaapcsbaoricass atcveovnonnnaeseascmenees e $210,000 Patntimondeeecrcscc ana ceneecere te meaner terre mere ee 140,000 Salesi(PG) ees sean

a. cree ent eee ae ener 80,000 SODCHige OLSW|SEVMNEW. (SH rosatins dodecuotGoudoenconssceedecce 45,000 FUMEANIKESOUNCES!( SZ) eneeen serene tert eaten 20,000 DesiGmana pattennsi(SS) kere eeeeee eater 10,000 Building occupancy costs are allocated on the basis of the number of square feet of each department.
Human resources costs are allocated on the basis of the number of full-time equivalent employees. The design and pattern costs are charged to departments on the basis of the number of designs requested by each department. For the current period, the following table summarizes the usage of services by other service cost centers and other departments:
S| $2 $3 Pl P2 P3 Building occupancy (S1) (Square feet).......ccccee. — 8,100 3,900 27,000 36,000 6,000 Human resources (S2) (employees) ....ccccccceceeees 3 — 6 30 15 6 Design and patterns (S83) (designs)... eo — — is 40 5 Required Using the direct method for service cost allocations, what are the total costs in each of the three “producing”
departments?