Alt company has two operating departments (Sports and Concerts) and two service centers (Administration and Custodial). Data for June are as follows:

Administration Custodial

Costs. $42,000 $18,000

Services provided to:

Administration --- 20%

Custodial 10% ---

Sports 50% 30%

Concerts 40% 50%

100% 100%

Allocate the service center costs to the operating departments using the step method. Begin with Administration.

To Sports: $_________________ To Concerts: $___________________