Hildale Manufacturing is organized with two service departments (Administration and Maintenance) and two production departments (Assembly and Finishing). The company uses the step method to allocate service department costs, allocating costs from Administration first. In March, $147,000 was allocated from Maintenance to Assembly (including any cost allocated from Administration to Maintenance). In addition, $30,000 was allocated from Administration to Maintenance in March.

Assembly used 49 percent of Maintenance services and Finishing used 21 percent of Maintenance services in March. Finally, Maintenance used 25 percent of Administration services in March. 

Required

a. What are the total costs incurred by Administration in March?

b. What are the total costs incurred by Maintenance (before any allocations) in March?