Blue Africa Inc. produces laptops and desktop computers. The companys production activities mainly occur in what the company calls its Laser and Forming departments. The Cafeteria and Security departments support the companys production activities and allocate costs based on the number of employees and square feet, respectively. The total cost of the Security Department is $242,000. The total cost of the Cafeteria Department is $781,000. The number of employees and the square footage in each department are as follows:

	Employees		Square Feet
Security Department	10		530
Cafeteria Department	26		2,400
Laser Department	40		3,200
Forming Department	50		2,400