A company has two producing departments and three service departments. The following budgeted data pertain to these five departments:

Allocate the overhead costs of the support departments to the producing departments using the direct method. Bases for allocation are: maintenance square footage; purchasing purchase orders; and personnel number of employees. (Round to the nearest dollar)

1. Total cost of Assembly (including its own overhead cost):

2. Total cost of Painting (including its own overhead cost):

Support Departments ducing Departments Maintenance Purchasing Personnel S600,000 3,000 10 50 Painting S150,000 6,000 150 400 50,000 Assemb Overhead Cost$500,000 $700,000 S50,000 6,000 100 300 25,000 Square footag 1,000 50 100 500 Number of employees Purchase orders Direct labor hours 10