22. Pine Tar Forest Products has two production departments (Planting and Harvesting) and two service departments (Cafeteria and Repairs). The service department costs must be allocated to production departments. Management has decided to allocate the cost of the cafeteria to other departments based upon the average number of employees and the cost of the Repairs Department based upon the number of machine hours used.

Departments Pre-Allocation

Costs Number

of Employees Machine

Hours

Cafeteria $43,200 5 100

Repairs 60,000 12 12,000

Planting 350,000 20 40,000

Harvesting 700,000 40 20,000

Regardless of the allocation method used, Pine Tar Forest Products always starts the allocation process with the Cafeteria Department.

If Pine Tar Forest Products distributes costs directly (direct method) from service departments to productions departments, what additional overhead costs should be allocated from the service departments to the Planting Department?