Blossom Company is a manufacturer of womens and mens swimsuits. The company uses a dual-rate system to allocate support costs. Last years support departments fixed and variable costs are as follows:

					Human
		Accounting			Resources			Janitorial			Total
Variable costs		$	17,100		$	20,200		$	56,200		$	93,500
Fixed costs			57,000			93,800			54,800			205,600
Total costs		$	74,100		$	114,000		$	111,000		$	299,100

Allocation base amounts for all the departments are as follows:

					Human
		Accounting			Resources			Janitorial			Women's			Men's			Total
Employees			2			3			5			9			6			25
Time spent for accounting			16%			11%			21%			31%			21%			100%
Time spent cleaning			5%			9%			16%			30%			40%			100%
Square metres			80			109			129			460			460			1,238
Direct costs		$	74,100		$	114,000		$	111,000		$	849,000		$	469,000		$	1,617,100

Use the following allocation bases for fixed support costs: direct costs for accounting, number of employees for human resources, and square metres for janitorial. Allocate fixed support costs using the direct method.

			Support									Operating
			Departments									Departments
						Human
			Accounting			Resources			Janitorial			Womens			Mens			Total
	Direct Costs		$
	% for allocation
	Employees
	% for allocation
	Square metres
	% for allocation
Fixed support costs			$
Allocations:
	Accounting
	Human Resources
	Janitorial
Total allocations