4. ABC Company has two service and three production departments. Building Maintenance and Factory office are the service departments. The production departments are ASSEMBLY, Machining and Finishing. The following data have been estimated for next years operations:

Direct labor hours: Asswmbly,45,000; Machining,35,000;Finishing 40,000 Floor space occupied: factory office 15%; Assembly, 35%; Machining 25%, Finishing 25% The direct charges expected to be made to the departments are as follows: Building maintenance $120,000 Factory office $171,000 Assembly $378,000 Machining $225,000 Finishing $225000 The building maintenance department services all department of the company and its costs are allocated using floor space occupied, while factory office costs are allocated to the production departments on the basis of direct labor hours. REQURIED: Distribute the service department cost, using the sequential distribution method, with the department servicing the greatest number of other departments distributed first.