Blossom Manufacturing produces wooden outdoor furniture. Blossom uses the direct method to allocate service department costs to the production departments. There are two service departments: administration and custodial services, and two production departments: cutting and assembly. Administration costs are allocated based on labour hours, and custodial services costs are allocated based on space occupied.

						Production Departments
		Administration		Custodial Services			Cutting		Assembly
Direct costs		$171,600		$99,200			$374,300		$697,200
Labour hours		12,000		9,500			28,000		52,000
Space occupied (m2)		5,000		5,000			20,000		30,000
# units produced							50,900		95,300

Using the direct method allocate the custodial services costs to the production departments. (Round intermediate calculations to 6 decimal places, e.g. 1.246873 and final answers to 0 decimal places, e.g. 125.)

		Production Departments
		Cutting		Assembly
Allocation of custodial services costs		$		$