A factory averages total employment of 700 people. The administrative department averages 150 people. The company operates a cafeteria with capacity to serve all employees. The cafeterias monthly costs are $11,700 plus $2.7 per meal served. In July, the factory was closed for retooling. During July, the cafeteria provided 2,930 meals to administrative personnel and 1,100 meals to factory employees. Using the dual-rate method, allocate the cafeteria costs to factory and administration based on actual meals served during July.

Allocation of cafeteria costs -

Factory:

Administration: