Caro Manufacturing has two production departments, Machining and Assembly, and two service departments, Maintenance and Cafeteria. Direct costs for each department and the proportion of service costs used by the various departments for the month of August follow:

		Proportion of Services Used by
Department	Direct Costs	Maintenance	Cafeteria	Machining	Assembly
Machining	105,000
Assembly	76,400
Maintenance	47,200		0.2	0.6	0.2
Cafeteria	38,000	0.8		0.1	0.1

Assume that both Machining and Assembly work on just two jobs during the month of August: CM-22 and CM-23. Costs are allocated to jobs based on machine-hours in Machining and labor-hours in Assembly. The number of labor- and machine-hours worked in each department are as follows:

		Machining	Assembly
Job CM-22:	Machine-hours	190	20
	Labor-hours	20	60
Job CM-23:	Machine-hours	50	50
	Labor-hours	40	120

Required:

How much of the service department costs allocated to Machining and Assembly in the direct method should be allocated to Job CM-22? How much should be allocated to Job CM-23? (Round "Department rate" to 2 decimal places and final answers to the nearest whole dollar.)

	Job CM - 22	Job CM - 23
Machining
Assembly