ABC Company allocates administrative costs and maintenance expense to its each of its departments. Administrative costs were $100,000 and are allocated based on the number of employees Maintenance expenses were $50,000 and are allocated based on building square feet. Departmental data for the company's recent reporting period follow.

Department	Employees	Building Square Feet
Department 1	117	900 sq. ft.
Department 2	156	750 sq. ft.
Department 3	429	1,200 sq. ft.
Department 4	78	150 sq. ft.

a) Allocate the administrative costs to each department. Show your work!

b) Allocate the maintenance costs to each department. Show your work!