Bens Corporation has three service departments $($Repairs$,$ HR$,$ and IT$)$ and two production departments $($M$1$ and M$2).$ The following usage data for each of the service departments for the previous period follow.

$\backslash$table$[[,$Repairs,HR$,$IT$,$M$1,$M$2],[$Repairs$,-,08,08,408,608],[$HR$,108,-,208,358,358],[$IT$,08,108,-,208,708]]$

The direct costs of the service departments in the previous period were $$76,000$ for Repairs, $$95,600$ for $HR,$ and $$171,000$ for IT$.$

Required:

Use the step method to allocate the service department costs to the production departments. Allocate HR costs first, followed by IT$,$ and then Repairs. $($Negative amounts should be indicated by a minus sign. Do not round intermediate calculations. Round your answers to the nearest whole dollar amount.$)$