Assume Borle Manufacturing has a Janitorial Department that supports the Maintenance Department, along with two production departments, Department A and Department B. Janitorial and Maintenance are allocated to other departments on the basis of square footage of space used.

The amount of space used by each department is listed below:

Department/Square Footage Used

Janitorial 600

Maintenance 900

Department A 4,500

Department B 9,000

The expected cost for the Janitorial Department is $9,000. Using the step-down method, what is the amount of janitorial costs will be allocated to Maintenance? Assume Janitorial is the support department whose costs are allocated first.