Anka Company has two service departments, Maintenance Department and Personnel Department, and two producing departments, X and Y. The Maintenance Department costs of $135,000 are allocated on the basis of standard service hours used. The Personnel Department costs of $45,000 are allocated on the basis of number of employees. The direct costs of Departments X and Y are $30,000 and $57,000, respectively. Data on standard service-hours and number of employees are as follows:

	Maint. Dept.	Person. Dept.	Dept. X	Dept. Y
Standard service hours used	180	115	670	500
Number of employees	6	20	30	25

Using the step method, if Personnel Department costs are allocated first, calculate the cost of:

1. Personnel Costs allocated to appropriate departments

2. Maintenance Costs allocated to appropriate departments

3. Total Costs in Dept. X & Y