Bridgeport Manufacturing produces wooden outdoor furniture. Bridgeport 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 $158,000 $107,400 $312,200 $778,100 Labour hours 11,800 9,700 30,000 50,000 Space occupied (m) 4,900 4,900 22,000 28,000 # units produced 54,500 90,500 Using the direct method allocate the administration costs to the production departments. (Round intermediate calculations to 6 decimal places, e.g. 1.246873 and final answers to O decimal places, e.g. 125.) Production Departments Cutting Assembly Allocation of administration cost $ +A