A. Mack Precision Tool and Die has two production departments, Fabricating and Finishing, and two service departments, Repair and Quality Control. Direct costs for each department and the proportion of service costs used by the various departments for the month of March follow:

Department	Direct Costs	Proportion of Services Used by
		Repair	Quality Control	Fabricating	Finishing
Fabricating	$ 140,600
Finishing	98,200
Repair	42,000	0	0.3	0.4	0.3
Quality Control	78,400	0.3	0	0.2	0.5

Exercise 11-25 (Static) Cost Allocation: Direct Method (LO 11-1)

Required:

Compute the allocation of service department costs to producing departments using the direct method.

Note: Do not round intermediate calculations.

B. Assume that both Fabricating and Finishing work on just two jobs during the month of March: MP-47 and MP-48. Costs are allocated to jobs based on labor-hours in Fabricating and machine-hours in Finishing. The number of labor-hours and machine-hours worked in each department are as follows:

	Fabricating	Finishing
Job MP-47:
Machine-hours	20	80
Labor-hours	70	10
Job MP-48:
Machine-hours	30	45
Labor-hours	90	15

Required:

How much of the service department costs allocated to Fabricating and Finishing using the direct method should be allocated to Job MP-47? How much should be allocated to Job MP-48?

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar amounts.