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

Cost	Prod Dept 1	Prod Dept 2	Maintenance	General Plant
Direct Labor	$100,000	$60,000	--	--
Indirect Labor	$56,000	$28,000	$45,000	$40,000
Indirect Materials	$18,000	$14,000	$1,800	$16,000
Miscellaneous	$6,000	$10,000	$3,200	$10,000
	$180,000	$112,000	$50,000	$66,000
Maintenance	16,000 Hours	24,000 Hours	--	--

The general plant services the three departments in the following proportions: 50 percent (Department 1); 30 percent (Department 2); 30 percent (Maintenance).

a. Allocate maintenance costs based on maintenance hours.

b. Allocate maintenance department and general plan costs to the production departments. Use the step method, starting with general plant costs.