aro Manufacturing has two production departments, Machining and Assembly, and two service departments, Maintenance and Cafeteria. Direct costs for each department and the proportion of service costs used by the various departments for the month of August follow:

				Proportion of Services Used by
Department	Direct Costs			Maintenance		Cafeteria		Machining		Assembly
Machining	$	103,000
Assembly		72,400
Maintenance		44,800				0.2		0.6		0.2
Cafeteria		36,000		0.6				0.2		0.2

Compute the allocation of service department costs to producing departments using the direct method. (Do not round intermediate calculations.)

Total Costs

Machining

Assembly

Assume that both Machining and Assembly work on just two jobs during the month of August: CM-22 and CM-23. Costs are allocated to jobs based on machine-hours in Machining and labor-hours in Assembly. The number of labor- and machine-hours worked in each department are as follows:

		Machining		Assembly
Job CM-22:	Machine-hours	290		40
	Labor-hours	20		30
Job CM-23:	Machine-hours	30		50
	Labor-hours	40		370

How much of the service department costs allocated to Machining and Assembly in the direct method should be allocated to Job CM-22? How much should be allocated to Job CM-23?

Job cm-22 job cm-23

Machining

Assembly