Cameron Company has two production departments and a maintenance department. In addition, the company keeps other costs for the general plant in a separate account. The estimated cost data for Year 1 follow:

The general plant services the three departments in the following proportions: 50 percent (Department 1); 30 percent (Department 2); 20 percent (Maintenance). Allocate maintenance costs based on maintenance hours. Allocate maintenance department and general plant costs to the production departments. Use the step method, starting with general plantcosts.