Allocating service department costs (adapted from CPA exam). Cowboy Enterprises has three service departments (administration, maintenance, and computer support) and two production departments (creative and assembly). A summary of costs and other data for each department prior to allocation of service department costs for the year ended June 30, Year 1, follows Computer Administration Maintenance Support Creative Assembly Direct Material Costs Direct Labor Costs Overhead Costs Direct Labor Hours.. Number of Computers Square Footage Occupied 90,000 $70,000 3,100 12 1,750 65,000 $91,000 3,130,000 950,000 582,100 87,000 1,950,000 $2,050,000 56,100 62,000 1,650,000 $1,850,000 56,25043,750 200 88,000 72,000 2,700 8 2,000 4,200 20 4,800 280 The company allocates the costs of the administration, maintenance, and computer support departments on the basis of direct labor hours, square footage occupied, and number of computers, respectively. Round all final calculations to the nearest dollar