Abdurahman Compagny is a company working in 3 locations.The corporate office provides 2 kinds of services (maintenance and personnel) to 3 locations (location 1, location 2 and location 3).In a recent accounting period, the direct cost for maintenance was $25,000 and for personnel was $15,000.Maintenance costs are allocated on the basis of square feet, and personnel costs are allocated based on the basis of number of employees.

Number of

Square Feet Employees

Support Departments:

Maintenance 1,000 15

Personnel 1,000 8

Operating Departments:

Location 1 5,000 12

Location 2 6,000 18

Location 3 3,000 10

If the compagny uses the direct method and has an individual cost for each location $15,000, $12,000 and $10,000 respectively,

Calculate the total costs allocated to each location.