Carmichael Manufacturing Company has two production departments (Fabrication and Assembly) and three service departments (General Factory Administration, Factory Maintenance, and Factory Cafeteria). A summary of the year's costs and other data for each department prior to allocation of service department costs appears below.

	Fabrication	General Factory Assembly	Administration	Factory Maintenance	Factory Cafeteria
Labor costs	$1,950,000	$2,050,000	$90,000	82,100	87,000
Material costs	$3,130,000	950,000	---	65,000	91,000
Overhead	$1,650,000	$1,850,000	$70,000	56,100	62,000
Direct labor hours	562,500	437,500	31,000	27,000	42,000
Number of employees	280	200	12	8	20
Square footage occupied	88,000	72,000	1,750	2,000	4,800

The costs of the General Factory Administration Department, Factory Maintenance Department, and Factory Cafeteria are allocated on the basis of direct labor hours, square footage occupied, and number of employees, respectively.

1. The amount of General Factory Administration Department costs that would be allocated to the Assembly Department under the direct method is (round all final calculations to the nearest dollar):

2. Assuming that Carmichael elects to distribute service department costs to other service departments using the step method of cost allocation and that the order of distribution is based on the dollar amount of costs originating in the service departments, how much of the total Factory Cafeteria cost would be allocated to the Factory Maintenance Department? (Round all final calculations to the nearest dollar.)