1 . Brownley Company has two service departments and two operating (production) departments. The Payroll Department services all three of the other departments in proportion to the number of employees in each. The Maintenance Department costs are allocated to the two operating departments in proportion to the floor space used by each. Listed below are the operating data for the current period: Service Depts. Production Depts. Payroll Maintenance Cutting Assembly Direct costs $ 32,400 $ 37,500 $ 88,500 $ 117,400 No. of personnel 27 27 81 Sq. ft. of space 11,200 16,200 The total cost of operating the Maintenance Department for the current period is: